Carver Corp. incurred the following costs: 1-1-2020 to Research and development costs that resulted in a new 325,000 10/31/2020 patent. 11/1/2020 Legal and registration costs related to the new patent 18,000 3/1/2021 Legal costs of successful lawsuit to defend this patent 6,960 The estimated useful life of the patent is 10 years. Instructions: Compute the carrying value of this patent on December 31, 2021