Bramble Industries has the following patents on its December 31, 2024, balance sheet. Patent Item Patent A Patent C 1. Patent B 3. 2. Initial Cost $43,248 $16,440 $20,210 Date Acquired 3/1/21 7/1/22 9/1/23 The following events occurred during the year ended December 31, 2025. Useful Life at Date Acquired 17 years 10 years 4 years Research and development costs of $242,000 were incurred during the year. Patent D was purchased on July 1 for $43,548. This patent has a useful life of 9/2 years. As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent B's value may have occurred at December 31, 2025. The controller for Bramble estimates the expected future cash flows from Patent B will be as follows.

Bramble industries has the following patents on its December 31,2024 , balance sheet. The following events occurred during the year ended December 31,2025. 1. Research and developenent costs of $242,000 were incurred during the year. 2. Patent D was purchased on July 1 for $43,548. This patent has a veful life of 91/2 years. 3. As a result of reduced demands for certair products protected by Patent B, a possible impairment of Patent Bs value nay hive occirred at December 31, 2025. The controller for Bramble estimates the expected future cash fows from Patent B will beasfollows. The following events-occurred during the year ended December 31, 2025. 1. Research and developenent costs of $242.000 were incurred during the year. 2. Patent D was purchased on July 1 for 543.548 . This patent has a useful life of 91/2 vears. 3. As a reuit of reduced derrands for certain products protected by Patent B a possible impsirment of Patent BS value inay have-occurred at December 31, 2025. The controller for Bramble estimates the expected future Cash fiows from Patent B will be as follows. The proper discount rate to be used for these flows is 8%. Ussume that the cash flows ocour at the end of the vear? Clidticreto viowtictort thes Compute the total carnying amount of Bramble's patents on its December 31,2024 , balarce sheet., (Round ariver to 0 decimal ploceseg. 5.125 \} Total carrying amount eTextbook and Media Attempts: unilimited (b) Compute the fotal carrying amount of Brambie's patents on its December 31.2025, balance sheet. (Round present value foctor calculations to 5 decimal places, es 1.25124 and final answer to 0 decimal plocese 88,971 ) Totalcarrying amount