30. On January 2, 2020, Christa Company purchased a patent for a new consumer product for P30,000,000. At the time of purchase, the patent was valid for 20 years. However, the patents useful life was estimated to be only 10 years due to the competitive nature of the product. What amount of Patent, net should be reported in the Statement of Financial Position after 2 years?

a. 21,000,000

b. 30,000,000

c. 24,000,000

d. 27,000,000