development costs could be analysed as follows:Enterprise Co is heavily involved in developing a new production process. In the year to $31$ March $20$X$1$ the amount of expenditure incurred on$1$ April $20$X$0$ to $30$ September $20$X$01$ October $20$X$0$ to $31$ March $20$X$1$Euro $18,4006,50024,900$estimated to be recoverable from the process is $21,000.$On $1$ October $20$X$0$ Enterprise Co demonstrated that the production process met the recognition criteria of IAS $38$ Intangible Assets. The amountAt what amount should the production process be recognised as an intangible asset at $31$ March $20$X$1$ in accordance with IAS $38?$Please select the right answer$\mathrm{.}6,50018,40021,00024,900$