Acompany began developing computer software to be sold as a separate product on january 1, year 1. during the planning, coding, and testing phases, the company incurred $1,300,000 of costs. on june 30, year 1, the product was determined to be technologically feasible. the company began producing product masters of the software and incurred an additional $750,000 of costs from july 1, year 1, through september 30, year 1. after the software was available for release on october 1, year 1, the company incurred an additional $275,000 of costs relating to maintenance and customer support. what amount of software-related costs should be capitalized