BigC Inc. acquired a patent at the beginning of 2019 at a cost of $200 million and amortizes the patent on a straight-line basis. During 2022, the management decided that the benefits from the patent would be received over a total period of 8 years rather than the 20-year legal life being used to amortize the cost. BigC's 2022 financial statements should include:

	a.	Patent amortization expense of $10 million
	b.	Patent amortization expense of $30 million
	c.	A patent balance of $100 million
	d.	A patent balance of $200 million
	e.	A patent balance of $136 million