Injanuary of Year 1, Ford Ca. purchased a parent from a research institution for 52.50.000. The patent was estimated to have a useful bife of 15 years in Decentier of Year 2, Ford Co, defended the patent in legal ptoceedings and successfully retained rights of ownership of the pstent. The estimated life of the patent did not ehange from as ariginal estimate. Legal expinses on December 31 Were 520,000 , Determine the (1) amertation for Year 2 , and (2) carrying value of the parent on December 31 of year 2. Note: Round your final answers to the nearest dollar