Trotman company had three intangible assets at the end of 2016 (end of the accounting year): a. computer software and web development technology purchased on january 1, 2015, for $76,000. the technology is expected to have a four-year useful life to the company. b. a patent purchased from ian zimmer on january 1, 2016, for a cash cost of $33,000. zimmer had registered the patent with the u. s. patent office five years ago. c. a trademark purchased for $20,000 on november 1, 2016. management decided the trademark has an indefinite life. required: compute the acquisition cost of each intangible asset.