A company entered into a two$-$year cloud computing arrangement by paying $$50,000$ immediately to a vendor and also incurring the following costs:

Pre$-$implementation planning $ $10,000$

Integration of software $45,000$

Coding and customization of software $80,000$

Post$-$implementation operation $25,000$

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

$$50,000$

$$210,000$

$$175,000$

$$185,000$