Fields Laboratories holds a valuable patent (No. 758-6002-1A) on a precipitator that prevents certain types of air pollution. Fields does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells a patent. The history of Fields patent number 758-6002-1A is as follows.

Date Activity Cost 20052006 Research conducted to develop precipitator $382,180 Jan. 2007 Design and construction of a prototype 87,280 March 2007 Testing of models 65,800 Jan. 2008 Fees paid engineers and lawyers to prepare patent application; patent granted June 30, 2008 85,340 Nov. 2009 Engineering activity necessary to advance the design of the precipitator to the manufacturing stage 82,740 Dec. 2010 Legal fees paid to successfully defend precipitator patent 65,800 April 2011 Research aimed at modifying the design of the patented precipitator 67,930 July 2015 Legal fees paid in unsuccessful patent infringement suit against a competitor 57,120

Fields assumed a useful life of 17 years when it received the initial precipitator patent. On January 1, 2013, it revised its useful life estimate downward to 5 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 companys year ends December 31.

Compute the carrying value of patent No. 758-6002-1A on each of the following dates: