Munn Inc. paid $$192,000$ to purchase a patent from Grey Company on January $2,2019,$ when the remaining legal life was $16$ years. The straight$-$line method was used to amortize the patent. On January $1,2021,$ Munn determined that the remaining useful life of the patent was only eight years from the date of its acquisition.

The carrying value of the patent at December $31,2021$ was

$$168,000.$

$$140,000.$

$$156,000.$

$$192,000.$