18. On June 30, 2021. MOM, Inc. exchanged 6,000 shares of Seely Corp. 530 par value common stock for a patent owned by DAD Co. The Seely stock was acquired in 2021 cost of $165,000. Ar the exchange date, Seely common stock had a fair value of 548 per share, and the patent had a net carrying value of $310,000 on DAD's books. MOM should record the patent at