Information for Swifty Corporation's intangible assets follows:

$1.$ On January $1,2023,$ Swifty signed an agreement to operate as a franchisee of Copy Service Inc., for an initial franchise fee of $$75,000.$ Of this amount, $$32,000$ was paid when the agreement was signed and the balance is payable in four annual payments of $$10,750$ each, beginning January $1,2024.$ The agreement states that the down payment is not refundable and no future services are required of the franchisor. The present value at January $1,2023,$ of the four annual payments discounted at $7\%($the implicit rate for a loan of this type$)$ is $$36,413.$ The agreement also states that $3\%$ of the franchisee's revenue must be paid to the franchisor each year. The franchisor requires that Swifty provide it with some form of assurance verifying the revenue amount used to determine the $3\%$ payment. Swifty's revenue from the franchise for $2023$ was $$830,000.$ Swifty estimates that the franchise's useful life will be $10$ years.

$2.$ Swifty incurred $$45,000$ in experimental costs in its laboratory to develop a patent, and the patent was granted on January $2,2023.$ Legal fees and other costs of patent registration totalled $$13,400.$ Swifty estimates that the useful life of the patent will be $5$ years.

$3.$ A trademark was purchased from Shanghai Company for $$28,300$ on July $1,2020.$ The legal costs to successfully defend the trademark totalled $$8,160$ and were paid on July $1,2023.$ Swifty estimates that the trademark's useful life will be $16$ years from the acquisition date.

Assume that Swifty reports using ASPE. Prepare a schedule showing the intangible assets section of swifts statement of finacial position at December $31,2023.$ Compute the total amount of expenses resulting from the transactions that would appear on Swiftys income statement for the year ended December $31$st$,2023.$