41. During 2019, Suggia Company incurred research and development cost of P2,720,000 relating to a patent that was granted on July 1, 2019. Cost of registering the patent equaled P680,000. The patent egal is life is 20 years and the estimated economic life is 10 years. On December 31, 2019, what amount should be reported as patent net accumulated amortization? 646,000