Z Company began the development of new computer gaming software on January 1, Year 1. On November 1, Year 1, Z Company

determined that the software had achieved technological feasibility. The software was completed and offered for sale starting March 1, Year 2.

The development cost for the software totaled Of that amount, 60% was incurred prior to November 1, Year 1.

Determine the amount of development costs (if any) to be capitalized and amortized.