Patent Corp How Much of the Costs Can Be Capitalized as Intangible

Multiple Choice

Patent Corp., a publicly accountable entity, incurred the following costs: $$\begin{array} { | l | r | } \hline\text { Purchase of patents } & 18,000 \\\hline \text { Development of economic goodwill } & 12,000 \\\hline \text { Legal costs to successfully defend trademark } & 32,000 \\\hline \text { Lawsuit to successfully defend product brand } & 15,000 \\\hline\end{array}$$
How much of the costs can be capitalized as intangible assets?

A) $18,000
B) $50,000
C) $65,000
D) $77,000