Tripiani Inc. incurred $600,000 of capitalizable costs to develop computer software during 2011. The software will earn total revenues over its 5-year life as follows: 2011 - $500,000; 2012 - $600,000; 2013 - $600,000; 2014 - $200,000; and 2015 - $100,000. What amount of the computer software costs should be expensed in 2011? $120,000 $200,000 $135,000 $150,000