How do I calculate how much the patent was?

Palermo Inc. purchased 80 percent of the outstanding stock of Salina Ranching Company, located in Australia, on January 1, 20X3. The purchase price in Australian dollars (A$) was A$200,000, and A$40,000 of the differential was allocated to plant and equipment, which is amortized over a 10-year period. The remainder of the differential was attributable to a patent. Palermo Inc. amortizes the patent over 10 years. Salina Ranchings trial balance on December 31, 20X3, in Australian dollars is as follows:

Credits Debits A$ 44,100 72,000 86,000 240,000 Cash Accounts Receivable (net) Inventory Plant and Equipment Accumulated Depreciation Accounts Payable Payable to Palermo Inc. Interest Payable 128 Bonds Payable Premium on Bonds Common Stock Retained Earnings Sales Cost of Goods Sold Depreciation Expense Operating Expenses Interest Expense Dividends Paid Total A$ 60,000 53,800 10,800 3,000 100,000 5,700 90,000 40,000 579,000 330,000 24,000 131,500 5,700 9,000 A$ 942,300 A$942,300 Credits Debits A$ 44,100 72,000 86,000 240,000 Cash Accounts Receivable (net) Inventory Plant and Equipment Accumulated Depreciation Accounts Payable Payable to Palermo Inc. Interest Payable 128 Bonds Payable Premium on Bonds Common Stock Retained Earnings Sales Cost of Goods Sold Depreciation Expense Operating Expenses Interest Expense Dividends Paid Total A$ 60,000 53,800 10,800 3,000 100,000 5,700 90,000 40,000 579,000 330,000 24,000 131,500 5,700 9,000 A$ 942,300 A$942,300