On January 1, 2020, Grand Haven, Inc. reports net assets of $843,200 although equipment (with a four-year remaining Ife) having a book value of $463,000 is worth $525,000 and an unrecorded patent is valued at $46,800. Van Buren Corporation pays $761,600 on that date to acquire an 80 percent equity owmership in Grand Haven. If the potent has a remaining life of nine years, at what amount should the patent be reported en Van Buren's consolidated balance sheet at December 31,2021