Solve the following.

Exercise 1-2: The following costs are generally incurred by DINGLASAN Company a newly established entity: Pre-operating cost of a business facility P 275, 000 Purchased recipes and secret formula 25, 000 Training, customer loyalty and market share 310, 000 Licensing, royalty, and stand-still agreement 750, 000 Operating and broadcast rights 568, 000 Goodwill purchased in a business combination 1, 500, 000 A license to manufacture a steroid by means of government grant 725, 000 Cost of courses taken by management in quality engineering management 575, 000 A television advertisement that will stimulate the sales in technology industry 250, 000 Investment in associate 750, 000 Investment in equity securities @ FVPL 400, 000 3 months lease payment in advance 150, 000 Cost of equipment acquired through a finance lease 285, 000 Internally developed customer list 18, 750 Cost incurred in the corporation's formation and organization 295, 000 Operating losses incurred in the startup of the business 295, 000 Initial franchise fees paid 625, 000 Continuing franchise fees 50, 000 Internally generated goodwill 1, 600, 000 Cost of testing in search for a product alternative 187, 000 Cost of purchasing a patent from an inventor 200, 000 Legal cost in securing a patent 50, 000 Legal costs incurred in successfully defending a patent 153, 750 Cost of developing brands, mastheads and publishing title 150, 000 Cost of purchasing a trademark 275, 000 Computer software for computer-controlled machine that cannot operate without that specific software 288, 250 An operating system of a computer 87, 500 Amount paid to a lessor for the exclusive right to rent a facility under an 250, 000 operating lease agreement for a period of 10 years Cost of improvements on a leased facility 575, 000 Required: How much from the above items can be recognized as intangible assets