23. Startup Company has property treated as expense $200,000 of research and. development costs that resulted in a patent. When Venture Company acquired Startup Company, it was determined that the patent had a fair value of $500,000. Which of the following statements is true? A. On the books of Venture Company. the patent should be recorded at $200,000 because that was the cost to produce it. B. The cost of the patent on the books of Venture Company should be $500,000. C. The cost of the patent on the books of Venture Company should be the same as on the books of Startup Company. D. I The cost of the patent on the books of Venture Company should be represented by the legal costs involved in the patent process