The adjusted trial balance of the Martin Corporation as of December 31 of the current year includes the following accounts: Copyrights 20,000 Research & Development Costs 33,750 Trademarks 45,000 Advertising costs to promote the company 13,500 Excess of purchase price over fait value of 245,000 identifiable net assets of acquired business What should be reported as total intangible assets on Martin's December 31 balance sheet? Select one O a $357,200 Ob $323,500 Oc $310,000 Od $290,000 O e None of these choices. Ot $65,000