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(b) Neolithic Berhad acquired a swimming pool equipments business and its brand name 'Wow' for RM12,000,000. At the same time, Neolithic Berhad started developing its own line of robotic pool cleaner called 'Triple Wow. The expenditure incurred for the year ended 31 December 2019 were as follows: Period Expenditure type RM 1 January to 31 January Research as to the extent of 2,000,000 market 1 February to 31 March Testing material suitable for 2,000,000 products 1 April to 30 June Prototype robotic pool cleaner 6,000,000 and goods design 1 July to 31 August Refinement of robotic pool 2,000,000 cleaner 1 September to 30 Development work to finalise 7,000,000 November design 1 December to 31 Production and launch of 9,000,000 December products Included in the production and launch of products are the costs for upgrading of machinery of RM4,000,000, staff training of RM2,000,000 and market research of RM3,000,000. Required: Discuss how the brand name 'Triple Wow should be recognised and measured in the financial statements. (6 marks) List and calculate the cost that should be written off and capitalized