During Year $1,$ Software Inc. incurred $$200,000$ developing a working model of a new software program. During calendar Year $2,$ an additional $$50,000$ of costs is incurred on the $$nal coding and testing of the product masters. The product is available for sale at the beginning of Year $3$ and is expected to have a four$-$year economic life. Costs incurred in Year $3$ pertaining to the production of the software and training materials totaled $$210,000.$ De$-$ termine how each of these costs would initially be recorded from the following three options: $(1)$ research and development expense, $(2)$ non$-$research and development expense, or $(3)$ intangible asset.