Compute the total carrying amount of Kingbird's patents on its December 31, 2025, balance sheet.

Kingbird 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 development costs of $249,000 were incurred during the year. 2. Patent D was purchased on July 1 for $46,512. This patent has a useful life of 91/2 years. 3. 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 Kingbird estimates the expected future cash flows from Patent B will be as follows