Blue Laboratories holds a valuable patent $($No$.758-6002-1$A$)$ on a precipitator that prevents certain types of air pollution. Blue does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells a patent. The history of Blue patent number $758-6002-1$A is as follows. $$372,000$