Suddenly Salad had the following expenditures related to developing its trademark. General Advertising costs $$280,000,$ Advertising specifically focised on the trademark $$119000,$ Legal fees to register trademark $$54,100,$ Registration and design fees for the trademark $$33,000,$ Legal fees for successful defense of the new trademark $$37,200.$ Total $$523,300.$ During your$-$end review of the accounts related to intangibles, you discover that the company hascapitalized all the above as costs of the trademark. Management contends that all of the costs increase the value of the trademark therefore, all the cost should be capitalized. $1.$Which of the above costs should the company capitalized to the Trademark account in the balance sheet? $2.$ Which of the above costs should the company report as expense in the income statement?