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Determining Classification of Software Costs During Year 1, Software Inc. incurred $520,000 developing a working model of a new software program. During calendar Year 2, an additional $130,000 of costs is incurred on the final coding and testing of the product masters. The product is available for sale at the beginning of Year 3 and is expected to have a four-year economic life. Costs incurred in Year 3 pertaining to the production of the software and training materials totaled $546,000. Determine how each of these costs would initially be recorded from the following three options: (1) research and development expense, (2) non-research and development expense, or (3) intangible asset