Jameson Limited was involved in a mining exploration business. It commenced a project to design more efficient opal detecting equipment. The following expenditures occurred during the financial year ended $30$ June $2024$: researcher's salary $$60000$; research consumables $$20000$; re$-$development of the detecting equipment $$50000$; final adjustments to the detecting equipment $$17500.$ The amount to be capitalised by this company as an intangible asset, for the $2024$ financial year, is: a$.$ $$147500$ b$.$ $$130000$ c$.$ $$80000$ d$.$ $$67500$ e$.$ $$17500$