Date Activity Cost 2011-2012 Research conducted to develop Dance-o-matic $537,000 Oct 2013 Design and construction of prototype 208,000 Feb 2014 Aug 2014 Testing of models 65,500 Costs (engineering and legal fees) associated with patent Mar 2015 application; patent granted September 30, 2014 Engineering activity to advance the prototype to the 50,400 manufacturing stage 260,000 July 2016 Legal fees paid in unsuccessful attempt to broaden the patent's coverage 22,900 Oct 2018 Research and development activity to advance the real-time feedback component 162,000 Jan 2021 Legal fees paid to successfully defend the patent against a competitor 20,400 Swifty assumed a useful life of 14 years when it received the initial patent. On January 1, 2019, it revised its useful life estimate downward to 6 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 company's year ends December 31. Compute the carrying value of patent No. 782 on each of the following dates: (a) December 31, 2014 $ (b) December 31, 2018 $ (c) December 31, 2021 $