The answer is P460,000. I just need the complete solution.

On January 1, 2020, Miya Company acquired trademark from Yami Company for a total cost of P400,000. Other related costs incurred include the following: Costs of employee benefits arising directly from bringing the asset to its intended condition P40,DOO Professional fees arising directly from bringing the asset to its intended condition 20,000 Costs of introducing the new product including advertisement costs 12,000 How much is the cost of the intangible asset? l