PLEASE help last attempt

Computing Impairment of Patent

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 $Y_{\text{e}\text{a}\text{r}}5,$ before assessing for impairment

c$.$ What amount should

d$.$ What is the adjusted carring value of the patent on Decem a $31$ of $5?$

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 ldea 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 $6?$