Very early in year $8,$ while developing software for sale to others, after achieving technological feasibility but before the commencement of commercial production, X Company incurred $$320,000$ to produce product masters and to test the software. X Company estimated that the software will be sold for a total of $10$ years. After nearly a full year of selling, X had revenues from software sales of $$120,000$ in year $8.$ Sales in future periods are expected to amount to $$680,000.$ Costs associated with producing and packaging the software approximate $10\%$ of revenues.

What portion, if any, of the $$320,000$ will be recognized in income in year $8?$