During Year 2, Pipp Co. incurred the following costs to develop and produce a routine, low-risk computer software product: Completion of detailed program design Costs incurred for coding and testing to $10,000 establish technological feasibility 15,000 Other coding and testing costs incurred after establishment of technological feasibility 44,000 In Pipp's December 31, Year 2, balance sheet, what amount should be capitalized as software cost? O $25,000 $59,000 $44,000 $10,000