JN pays $60,000 to acquire computer software. The full list price of the software is $65,000 but JN receives a $5,000 rebate. The net $60,000 paid included $10,000 refundable purchase taxes. JN had to pay an external consultant $8,000 to install the new software on JN's hardware. $7,000 was then spent on training JN's employees to use the new software. 

What is the amount that should be capitalised as an intangible asset in relation to the computer software?

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