$5ky$ song Industries has the following patents on its Qeernber $31,2024,$ balane sheet

The following events cccurred during the yearended December $31,2025.$

$1$ Research and development costs of $$234,000$ were incurred during the year.

$2$ Patent D was purchased on July $1$ for $$47,196.$ This patent has a useful life of $9^{\frac{1}{2}}$ years.

$3.$ As a result of reduced demands for certain products protected by Patent B$,$ a possible impairment of Patent Bis value may have courred at $[$ecember $31,2025.$ The controller for $5$kysong estimates the expected future cash flows from Patent $B$ will be as follows.

$\backslash$table$[[,\backslash$table$[[$Expected Future$],[$Cash Flowns$]]],[2026,$$$2,000$