On January 1, 2021, Ivanhoe incurred development costs (meeting all required criteria) of $380.000. Ivanhoe is amortizing thes costs over five years. What amount, if any, should be reported as unamortized development costs as at December 31,2023? Unamortized development costs $ How might the accounting treatment change If Ivanhoe were using ASPE? What different amount might then be reported as unamortized development costs? (If an answer is zero, please enter 0 . Do not leave any fields blank.) Unamortized defvelopment costs