under IFRS, how much should pasado cutie a co. recognize as an expense for the year 2022?

Pasado Cutie A Co. has been developing for several years already on creating a new tablet to compete with existing tablets. Pasado Cutie A Co. is confident it has the ability to sell the software in the market, and positive that it will be able to generate a profit. During the first quarter of 2022 , Pasado Cutie A Co. spent P2,250,000 on studying alternatives. During the second quarter of 2022, Pasado Cutie ACO. spent an additional P565,000 improving one alternative at which point it became technologically and economically feasible. During the third quarter of 2022, Pasado Cutie A Co. spent another 1,715,000 on the tablet to make it ready for use and sale by the end of the year. 19. Under IFRS, how much should Pasado Cutie A Co. recognize as an expense for the year 2022