Sage Industries Ltd. is a company in the high-technology industry. Sage has been working on developing a new product for home entertainment, the holographic movie projector. The projector meets all of the six criteria required in order to capitalize development costs. During 2023 , Sage incurred the following costs related to research and development: (a1) Calculate the amount that Sage would be allowed to capitalize as an intangible asset for 2023, assuming that Sage follows IFRS. Amount capitalized \\( \\$ \\)