During 2019, Accounting Software Inc. incurred $200,000 developing a working model of a new software program. During calendar 2020, an additional $50,000 of costs is incurred on the final coding and testing of the product masters. The product is available for sale as of the beginning of 2021 and is expected to have a four-year economic life. Costs incurred in 2021 pertaining to the production of the software and training materials totaled $210,000. Determine how the costs would initially be recorded: (1) research and development expense, (2) non-research and development expense, or (3) intangible asset.