ABC Co$.$ is acquiring XYZ Inc. XYZ has the following intangible assets:

Patent on a product that is deemed to have no useful life $$10,000.$

Customer list with an observable fair value of $$50,000.$

A $5-$year operating lease with favorable terms having a discounted present value of $$8,000.$

Identifiable research and development costs of $$100,000.$

$$

ABC will record how much for acquired Intangible Assets from the purchase of XYZ Inc?