On September 30, 2021, Corso Steel acquired a patent from Thermo Steel. The agreement specified that Corso will pay Thermo $1,425,000 immediately and then another $1,425,000 on September 30, 2023. An interest rate of 9% reflects the time value of money for this type of loan agreement. (PV of $1, PVA of $1) (Use appropriate factor(s) from the tables provided.)

Corso should record the acquisition of the patent on September 30, 2021, for what amount?