The general ledger ofCraneCorporation as of December 31, 2025, includes the following accounts:

Copyrights $38000

Deposits with advertising agency (will be used to promote goodwill) 15000

Discount on bonds payable 58000

Excess of cost over fair value of identifiable net assets of an acquired subsidiary 360000

Trademarks 88000

Crane's balance sheet at December 31, 2025 should report total intangible assets of

$486000.

$448000.

$463000.

$501000.