Cullumber Corporation has the following account balances at \\( 12 / 31 / 21 \\) : What amount should Cullumber report for intangible assets on the 12/31/21 balance sheet? \\[ \\begin{array}{l} \\$ 220500 \\\\ \\$ 161000 \\\\ \\$ 462500 \\\\ \\$ 442000 \\end{array} \\]