During 2010, a company spent $239,000 in research and development costs that resulted in a new product introduced to the market in time for Christmas. In addition, the following costs were incurred in the filing of the patent for the new product: Attorney fees: $5,000 Patent office filing fee: $520 Internal company costs preparing the patent documents: $8,600 The patent was expected to have a useful life of 8 years. In 2011, the company successfully defended a patent infringement lawsuit at a total cost of $15,000. In 2012, the company determined that other products introduced into the market reduced the useful life of the patent and estimated that the patent would become worthless by the end of 2014. how would I determine the amount of loss