Metlock Industries has the following patents on its December 31, 2016, balance sheet.

Patent Item		Initial Cost		Date Acquired		Useful Life at Date Acquired
Patent A		$43,656		3/1/13		17 years
Patent B		$16,680		7/1/14		10 years
Patent C		$21,120		9/1/15		4 years

The following events occurred during the year ended December 31, 2017.

1.		Research and development costs of $244,000 were incurred during the year.
2.		Patent D was purchased on July 1 for $40,698. This patent has a useful life of 91/2 years.
3.		As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent Bs value may have occurred at December 31, 2017. The controller for Metlock estimates the expected future cash flows from Patent B will be as follows.

Year		Expected Future Cash Flows
2018		$2,050
2019		2,050
2020		2,050

The proper discount rate to be used for these flows is 8%. (Assume that the cash flows occur at the end of the year.)

Compute the total carrying amount of Metlock patents on its December 31, 2016, balance sheet. (Round answer to 0 decimal places, e.g. 8,564.) Compute the total carrying amount of Metlock' patents on its December 31, 2017, balance sheet. (Round answer to 0 decimal places, e.g. 8,564.)