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 $$56265$; research consumables $$30450$; development of the detecting equipment $$63702$; final adjustments to the detecting equipment $$19907.$ The amount to be capitalised by this company as an intangible asset, for the $2024$ financial year, iS