IIA June 2014

Sir in this question the marker fees benefits are said to be realised after requirements been identified and finalised.
The confusion is that shudnt finalising requirements come in year 0 and then marker fees be said to be realised in year 1? I mean how can the company pay for the software before the requirements are identified and from what I understand is that these software costs wud be incurred in year 0 and that is after requirements identification.