FIFA Footballs acquired a patent in 2018 at a cost of $140 million and amortizes the patent on a straight-line basis. During 2021 management decided that the benefits from the patent would be received over a total period of 8 years rather than the 20-year legal life being used to amortize the cost. FIFA's 2021 financial statements should include: Multiple Choice A patent balance of $140.0 million. O A patent balance of $84.0 million. Patent amortization expense of $21.0 million. Patent amortization expense of $7.0 million.