A company began a new development project in $2023.$ The project reached technological feasibility on September $1,2024,$ and was available for release to customers at the beginning of $2025.$ Development costs incurred prior to September $1,2024,$ were $$4,290,000,$ and costs incurred from June $30$ to the product release date were $$1,830,000.$ The $2025$ revenues from the sale of the new software were $$3,800,000,$ and the company anticipates additional revenues of $$11,400,000.$ The economic life of the software is estimated at three years. Amortization of the software development costs for the year $2025$ would be:

Multiple Choice

$$2,040,000.$

$$610,000.$

$$457,500.$

$$1,430,000$