FIFA Footballs acquired a patent in 2018 at a cost of $110 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:

a. A patent balance of $110.0 million

b. Patent amortization expense of $16.5 million.

c. Patent amortization expense of $5.5 million.

d. A patent balance of $66.0 million.