At December 31, 2020, Walker Corp.s general ledger includes the following account balances:

Copyrights......................................................................................... $ 50,000

Deposits with advertising agency (will be used to promote goodwill).. 32,000

Discount on bonds payable................................................................ 72,700

Excess of cost over fair value of identifiable net assets of

acquired subsidiary............................................................................ 578,000

Trademarks....................................................................................... 102,000

In the preparation of Walkers balance sheet as of December 31, 2020, what should be reported as total intangible assets?

		a) $ 152,000
		b) $ 730,000
		c) $ 762,000
		d) $ 802,700