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During 20x3, Pitt Corp. incurred costs to develop and produce a routine, low-risk computer software product, as follows: Completion of detailed program design 13,000 Costs incurred for coding and testing to establish technological feasibility 10,000 . Other coding costs after establishment of technological feasibility 24,000 . Other testing costs after establishment of technological feasibility 20,000 Costs of producing product masters for training materials 15,000 . Duplication of computer software and training materials from product masters (1,000 units) 25,000 Packaging product (500 units) 9,000 10. The general ledger of the Flayle Corporation as of December 31 includes the following accounts: Organization costs 20,000 Deposits with advertising agency (will be used to promote goodwill) 32,000 Discount on bonds payable 60,000 Excess of cost over book value of net assets of acquired subsidiary 280,000 Trademarks 48,000 In the preparation of Flayle's balance sheet as of December 31, what should be reported as total intangible assets to be accounted for under PAS 38 Intangible assets? a. 48,000 b. 328,000 (AICPA) c. 368,000 d. 380,000