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Question 15 (1 point) Zoom Technologies Co. follows IFRS and had the following transactions during its year ended December 31: e It spent $135,000 developing its brand. e It incurred development costs of $254,000 for a new product that met all the intangible asset recognition criteria on September 30 of that same year. Of the $254,000 spent, $160,000 was incurred after September 30. e It purchased a customer list for $89,000 from a competitor that was closing its business. What is the total cost of intangible assets that were capitalized? , a) $183,000 ~ b) $249,000 ) $343,000 \\ d) $384,000