The general ledger of Cullumber Corporation as of December 31, 2025, includes the following accounts:
\begin{tabular}{lr}
Copyrights & \( \$ 39000 \) \\
Deposits with advertising agency (will be used to promote goodwill) & 16000 \\
Discount on bonds payable & 59000
\end{tabular}
Excess of cost over fair value of identifiable net assets of
\begin{tabular}{lr}
an acquired subsidiary & 370000 \\
Trademarks & 87000
\end{tabular}
Cullumber's balance sheet at December 31, 2025 should report total intangible assets of
\( \$ 473000 \).
\( \$ 457000 \).
\( \$ 512000 \).
\( \$ 496000 \).