Marathon Company has been working on developing a 3D laser printer. The design for this printer was recently patented. All 6 criteria have been met in order to capitalize development costs. During the 2021 year, Marathon Company incurred the following costs related to research and development: Market research to create marketing campaign for product launch Legal costs to obtain patent for laser printer $ 21,437 96,882 Cost to rent research facility 41,700 Engineering costs incurred to fix design problems noted with original prototype 104,559 Marathon Company started manufacturing and selling the printers on September 1, 2021. The patent has a legal life of 20 years, an estimated useful life of 6 years, and a residual value of $0. Where applicable, Marathon Company uses the straight-line method to amortize its intangible assets. Marathon Company follows IFRS, and has a year end of December 31, 2021. Required: 1. Calculate the amount that Marathon Company should capitalize as an intangible asset. (2 marks) 2. Prepare any journal entry necessary for the amortization of the intangible asset for the 2021 year, or indicate why no adjustment is required. (2 marks)