A company entered into a two$-$year cloud computing arrangement by paying $$76,000$ immediately to a vendor and also incurring the following costs:

Pre$-$implementation planning $ $36,000$

Integration of software $71,000$

Coding and customization of software $106,000$

Post$-$implementation operation $51,000$

What is the amount the company should capitalize at the beginning of the arrangement?

$$263,000$

$$76,000$

$$253,000$

$$288,000$