Khoury Products, Inc. is a medical device manufacturer. The company owns the following two patents:

Device	Acquired	Date	Cost	Original service life	Original legal life
Hearing evaluation equipment	Internally developed	March 31, 2007	$200,000	30	20
Body fat measurement device	Purchased	Sept. 30, 2015	$150,000	30	20

Khoury paid $10,000 in professional fees to register the patent on the hearing evaluation equipment on March 31, 2007.

In 2017, the company successfully defended the body fat measurement device patent in a lawsuit filed by a competitor. Khoury paid a legal firm $50,000 related to the lawsuit on March 31, 2017. On December 31, 2019, the company adjusted the expected service life of the body fat measurement device from 30 to 15 years.

What was the total carrying value of the Hearing evaluation equipment patent and the body fat measurement device patent at December 31, 2019?

a. $236,818

b. $164,318

c. $121,750

d. $172,847

e. $245,347