FIFA Footballs acquired a patent in 2018 at a cost of $150 millon and amortizes the patent on a stralght-line basis. During 2021 management decided that the benefits from the patent would be recelved over a total period of 8 years rather than the 20 -year legal life belng used to amortize the cost. FIFA's 2021 financlal statements should include: Muitiple Cholce A patent balonce of 5150 milion. A potent balance of $102 million. Patent omortization expense of 515 million. Patent amorization experse or $7.5 milion