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 agreements PVA of St) (Use appropriate factor(s) from the tables provided.) Corso should record the acquisition of the patent on September 30, 2021, for what amount