Please answer this question. Thank you.

In January of Year 1, Idea Company purchased a patent for a new consumer product for $442,000. At the time of purchase, the remaining legal life of the patent was 17 years. However, because of the competitive nature of the market, the patent was estimated to have a useful life of 10 years. During Year 5 , it was determined that there was a potential health hazard present in the product. As a result, the estimated future cash flows from the patent on December 31 of Year 5 are estimated to be $208,000 while the fair value of the patent is estimated to be $180,180. Total estimated useful life remains unchanged. Required a. Determine annual amortization expense for Year 1 through Year 5. b. Determine the carrying value of the patent on December 31 of Year 5 , before assessing for impairment. c. What amount should Idea record as an impairment loss (if any) in Year 5 ? d. What is the adjusted carrying value of the patent on December 31 of Year 5 ? e. Assume that the potential health hazard was resolved in Year 6. As a result, the future cash flows from the patent on December 31 of Year 6 are estimated to be $169,000 while the fair value of the patent is estimated to be $140,400. What amount should Idea record as a loss (or recovery) on impairment (if any) in Year 6 ? f. What is the adjusted carrying value of the patent on December 31 of Year 6