287776 is wrong answer

Fint industries Ltd had one patent recorded on its books as at January 1, 2023. This patent had a book value of $364,800 and a remaining useful life of 8 years. During 2023, Flint incurred research costs of $142,300 and brought a patent infringement suit against a competiton, On December 1. 2023. Flint received the good news that its patent was valid and that its competitor could not use the process Flint had patented. The company spent $110,500 to defend this patent. At what amount should the patent be reported on the December 31,2023 statement of financial position, assuming monthly strakght-line arnortization of patents? Patent, carrying amount, 12/31/23