AFTER ANSWRING QUESTION A PLEASE MAKE SIRE TO ALSO ANSWER B WHICH IS $($ COMPUTE THE TOTAL CARRYING AMOUNT OF PINAS PATENTS ON ITS DECEMBER $31,2025,$ BALANCE SHEET'

$\backslash$table$[[$Patent Item,Initial Cost,Date Acquired,Useful Life at Date Acquired$],[$Patent A$,$$$44,676,\frac{3}{1}\frac{?}{21},17$ years$],[$Patent B$,$$$17,280,\frac{7}{1}\frac{?}{22},10$ years$],[$Patent C$,$$$23,520,\frac{9}{1}\frac{?}{23},4$ years$]]$

The following events occurred during the year ended December $31,2025.$

Research and development costs of $$249,000$ were incurred during the year.

Patent D was purchased on July $1$ for $$46,512.$ This patent has a useful life of $\frac{91}{2}$ years.

As a result of reduced demands for certain products protected by Patent B$,$ a possible impairment of Patent B$\text{'}$s value may have occurred at December $31,2025.$ The controller for Kingbird estimates the expected future cash flows from Patent B will be as follows.

$\backslash$table$[[$Year$,\backslash$table$[[$Expected Future$],[$Cash Flows$]]],[2026,$$$1,850$