5. The general ledger of Vance Corporation as of December 31, 2015, includes the following accounts: Copyrights Deposits with advertising agency (will be used to promote goodwill) Discount on bonds payable Excess of cost over fair value of identifiable net assets of Acquired subsidiary Trademarks $ 30,000 27,000 70,000 480,000 90,000+ In the preparation of Vance's balance sheet as of December 31, 2015, what should be reported as total intangible assets? a. $570,000. b. $597,000. c. $600,000. d. $627,000