Use the following to answer questions 3132 Last year the company had the following expenditures related to developing its trademark: During your year-end review of the accounts related to intangibles, you discover that the company has capitalized all the above as costs of the trademark. Management contends that all the costs increase the value of the trademark and, therefore, should be capitalized. 31. Which of the above costs should NOT be capitalized? 32.$ What is the total cost that should be capitalized to the trademark account