Marigold Laboratories holds a valuable patent (No. 758-6002-1A) on a precipitator that prevents certain types of air pollution. Marigold does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells a patent. The history of Marigold patent number 758-6002-1A is as follows. Date Activity Cost 2011-2012 $382.000 86,800 Jan. 2013 March 2013 63,000 Jan, 2014 Research conducted to develop precipitator Design and construction of a prototype Testing of models Fees paid engineers and lawyers to prepare patent application: patent granted June 30, 2014 Engineering activity necessary to advance the design of the precipitator to the manufacturing stage Legal fees paid to successfully defend precipitator patent Research aimed at modifying the design of the patented precipitator 59,500 Nov. 2015 92.000 Dec. 2016 63,000 April 2017 64.000 July 2021 Legal fees paid in unsuccessful patent infringement suit against a competitor 35,000 a Marigold assumed a useful life of 17 years when it received the initial precipitator patent. On January 1, 2019, it revised its useful life estimate downward to 5 remaining years. Amortization is computed for a full year if the cost is incurred prior to July 1, and no amortization for the year if the cost is incurred after June 30. The company's year ends December 31. Compute the carrying value of patent No. 758-6002-1A on each of the following dates: (a) December 31, 2014 $ (b) December 31, 2018 $ (c) December 31, 2021