In early January 2024, Wildhorse Corporation applied for a patent, incurring legal costs of $90,000. In January 2025 , Wildhorse incurred $21,960 of legal fees in a successful defense of its patent. (a) Compute 2024 straight-line amortization, 12/31/24 carrying amount, 2025 amortization, and 12/31/25 carrying amount if the company amortizes the patent over 10 years. 2024 amortization 12/31/24 carrying value 2025 amortization 12/31/25 carrying value