SuperIdeas Corp, a Publicly Accountable Entity, Incurred the Following Costs

SuperIdeas Corp, a publicly accountable entity, incurred the following costs in its research and development division: $$\begin{array} { | l | r | r | } \hline & \text { Jan 1 - July 31, 2021 } & \text { Aug 1- Dec. 31, 2021 } \\\hline \text { Materials } & 10,000 & 12,000 \\\hline \text { Labour costs } & 15,000 & 32,000 \\\hline \text { Directly attributable overhead } & 8,000 & 15,000 \\\hline\end{array}$$ At August 1, 2021, SuperIdeas determined that the project was technically feasible but not commercially viable. How much, if any, of the costs can be capitalized for fiscal 2021?

A) $0
B) $44,000
C) $59,000
D) $92,000