Company B has acquired a trademark relating to the introduction of a new manufacturing

process. The costs incurred were as follows:

$1.$ Cost of trademark, $150,000$

$2.$ Expenditure on promoting the new product, $5,000$

$3.$

Employee benefits relating to the testing of the proper functioning of the new process,$25,000$

According to IAS $38-$ 'Intangible assets', what is the total cost that can be capitalised as an intangible

fixed asset in respect of the new process?

A$.150,000$

B$.155,000$

C$.175,000$

D$.180,000$