Blue Laboratories holds a valuable patent (No. 758-6002-1A) 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 758-6002-1A is as follows.

Date		Activity		Cost
20112012		Research conducted to develop precipitator		$368,000
Jan. 2013		Design and construction of a prototype		87,800
March 2013		Testing of models		47,600
Jan. 2014		Fees paid engineers and lawyers to prepare patent application;
		patent granted June 30, 2014		61,200
Nov. 2015		Engineering activity necessary to advance the design of the
		precipitator to the manufacturing stage		95,000
Dec. 2016		Legal fees paid to successfully defend precipitator patent		47,600
April 2017		Research aimed at modifying the design of the patented precipitator		48,600
July 2021		Legal fees paid in unsuccessful patent infringement suit against a
		competitor		36,000

Blue assumed a useful life of 17 years when it received the initial precipitator patent. On January 1, 2019, it revised its useful life estimate downward to 5 remaining years. Amortization is computed for a full year if the cost is incurred prior to July 1, and no amortization for the year if the cost is incurred after June 30. The companys year ends December 31. Compute the carrying value of patent No. 758-6002-1A on each of the following dates:

(a)		December 31, 2014		$enter a dollar amount
(b)		December 31, 2018		$enter a dollar amount
(c)		December 31, 2021		$enter a dollar amount