development costs

hi all can i know the correct answer for this question my answer is 6500 but not sure Question . Enterprise Co is heavily involved in developing a new production process. In the year to 31 March 20X1 the amount of expenditure incurred on development costs could be analysed as follows: 1 April 20X0 to 30 September 20X0 18,400 1 October 20X0 to 31 March 20X1 6,500 24900 On 1 October 20X0 Enterprise Co demonstrated that the production process met the recognition criteria of IAS 38 Intangible Assets. The amount estimated to be recoverable from the process is €21,000. At what amount should the production process be recognised as an intangible asset at 31 March 20X1 in accordance with IAS 38? 1- 6500 2- 18400 3- 21000 4- 24900