amounts approximating book value, but Pronto determined that Speedy had the following previously unreported intangible assets: - Developed technology, fair value $1,800,000, 5-year life - Favorable leases, fair value $900,000, 4-year life At December 31, 2022 (first year following the acquisition), eliminating entry (R) credits Pronto's investment account by Select one: a. $4,000,000 b. $3,060,000 c. $1,500,000 d. $1,200,000