Patent Corp How Much, If Any, of the Costs Can Be Capitalized

Multiple Choice

Patent Corp., a publicly accountable entity, purchased the following assets: $\begin{array}{|l|lcc|} \hline\text { Patents } & 18,000 \\ \hline\text { Trademarks } &12,000\\ \hline\text { Equipment } &32,000\\ \hline\text { Training on using equipment } &15,000\\ \hline\end{array}$
How much, if any, of the costs can be capitalized as intangible assets?

A) $0
B) $30,000
C) $62,000
D) $77,000