Lotus Software began a new development project in 2019. The project reached technological feasibility on June 30, 2020, and was available for release to customers at the beginning of 2021. Development costs incurred prior to June 30, 2020, were $56,000,000 and costs incurred from June 30 to the product release date included $5,000,000 for further coding, $15,000,000 for testing, and $8,000,000 for the production of product masters. The 2021 revenues from the sale of the new software were $37,000,000, and the company anticipates additional revenues of $41,000,000. The economic life of the software is estimated at five years. Calculate the total amount of costs to be capitalized. (Please enter entire value, i.e. $16,000,000 should be entered as 16,000,000)