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Crane Company acquired a patent on an oil extraction technique on January 1,2025 for $6900000. It was expected to have a 10-year life and no residual value. Crane uses straight-line amortization for patents. On December 31,2026 , the future cash flows expected from the patent were $720000 per year for the next eight years. The fair value of the patent is $3900000. At what amount should the patent be carried on the December 31,2026 balance sheet? $3900000 $6900000 $5760000. $5520000