In $20$X$4,$ Chopra Company spent $2200,000$ in developing a new software, Big Bull, to be used by Assets stockbrokers and financial analysts. The technological feasibility of the software was established in $20$X$5,$ during which the company spent a further $21,000,000.$ The product was successfully completed in $20$X$5.$ The company expects the product to yield $5,000,000$ in revenues over five

years beginning $20$X$6.$