Larkspur Industries had one patent recorded on its books as of January $1,2025.$ This patent had a book value of $$412,800$ and a remaining useful life of $8$ years. During $2025,$ Larkspur incurred research and development costs of $$97,000$ and brought a patent infringement suit against a competitor. On December $1,2025,$ Larkspur received the good news that its patent was valid and that its competitor could not use the process Larkspur had patented. The company incurred $$85,000$ to defend this patent. At what amount should patent$($s$)$ be reported on the December $31,2025,$ balance sheet, assuming monthly amortization of patents? $($Round all computations and the final answer to zero decimal places.$)$

The amount to be reported

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