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 $5,820,000, and costs incurred from June 30 to the product release date were $2,340,000. The 2025 revenues from the sale of the new software were $3,720,000, and the company anticipates additional revenues of $14,880,000. The economic life of the software is estimated at three years. Amortization of the software development costs for the year 2025 would be:

1,940,000

2,720,000

780,000