Accounting · Intangible Assets (IAS 38)

Pink Co is a company which is not part of a group. It has the following intangible assets: (1) A licence to distribute a particular product, purchased on 1 January 20X3 for $100,000 for 5 years. (2) The right to use a trademark on its products for 10 years for which Pink Co paid $40,000 on 1 January 20X4. Pink Co also spent $30,000 on the same date constructing a concrete representation of the trademark for display at its premises which is expected to last for 15 years. (3) A customer list which has been independently valued at $15,000 at 31 December 20X4. Pink Co is negotiating with several companies interested in buying the customer list. What carrying amount should appear in Pink Co's statement of financial position for intangible assets as at 31 December 20X4?