On December 31, 2019, XYZ Co has the following information: non-trading securities valued at $80,000; trading securities valued at $ 65,000, treasury shares valued at $30,000, land held for future development $140,000, restricted retained valued at $55,000; non-controlling interest valued at $72,000; Patents valued at $15,000, long-term lease obligations valued at $40,000, salaries payable valued at $7,000 and trademark valued at $150,000. On XYZ Co.'s statement of financial position at December 31, 2019, what amount should be reported as intangible assets? OA $165,000 OB $150,000 OC $230,000 OD $15,000