The general ledger of Babcock Corporation as of December 31, 2010, includes the following accounts:

Copyrights	$25,000
Deposits with advertising agency (will be used to promote goodwill)	16,000
Discount on bonds payable	36,350
Excess of cost over fair value of identifiable net assets of acquired subsidiary	289,000
Trademarks	51,000

In the preparation of Babcocks balance sheet as of December 31, 2010, what should be reported as total intangible assets, excluding goodwill?

Question 4 options:

	a) $76,000.
	b) $365,000.
	c) $381,000.
	d) $401,350.