Question $10.$ Public sector entity A has incurred the following expenditure prior to commercial production of a new fire resistant door for use in public buildings.Marketing campaign$30,000$Royalty payment to inventor$15,000$Training staff in door production$10,500$What cost can public sector entity A include as an intangible development asset in accordance with IPSAS $31$ 'Intangible Assets'?

Nil

$15,000$

$25,500$

$55,500$