Orbit Inc. purchased Planet Co$.$ on January $1,2015.$ At that time an existing patent having a $5-$year estimated life was assigned a provisional value of $$10,000$ and goodwill was assigned a value of $$100,000.$ By the end of fiscal year $2015,$ better information was available that indicated the fair value of the patent was $$20,000.$ How should intangible assets be reported at the beginning of fiscal year $2016?$