Danvers Manufacturing purchased a patent from Carter Industries on January $1,2015,$ by paying $\backslash (\backslash$$ $41,650\backslash ).$ The patent had a remaining legal life of $14$ years while had a estimated us$$ful life of $15$ years. In $2019,$ Danvers unsuccessfully sued a competitor for patent infringement. The company paid legal fees of $\backslash (\backslash$$ $5,000\backslash )$ on June $30,2019.$ What was the carrying value of the Patent at December $31,2019$ after the amortization was recorded for $2019?$ Assume no impairment adjustment is required.