Companies can capitalize software development costs when the product is "technologically feasible". Some companies never capitalize their software costs - for example, Microsoft. Viderics, a software development company capitalizes those software costs allowed under GAAP. The following information is taken from its financial statements.

a. If Viderics had not capitalized its software costs but expensed them instead what would they have reported as software expense each year, assuming unamortized balance of software costs was $35 in year X0?

Please explain

Chart if necessary

XIX2 X3X4 Capitalized software costs (in millions): Unamortized balance Amortized balance $40 $50 $63 96 $10 $15 $17 $27