Pina Industries has the following patents on its December $31,2024,$ balance sheet.

The following events occurred during the year ended December $31,2025.$

Research and development costs of $$243,000$ were incurred during the year.

Patent D was purchased on July $1$ for $$34,770.$ This patent has a useful life of $\frac{91}{2}$ years.

As a result of reduced demands for certain products protected by Patent $B,$ a possible impairment of Patent $B\text{'}$s value may

have occurred at December $31,2025.$ The controller for Pina estimates the expected future cash flows from Patent $B$ will be

as follows.

The proper discount rate to be used for these flows is $8\%.($Assume that the cash flows occur at the end of the year.$)$

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$($a$)$

$($b$)$

Compute the total carrying amount of Pina's patents on its December $31,2025,$ balance sheet. $($Round present value factor

calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places e$.$g$.58,971.)$

Total carrying amount $