Prambla Laboratories holds a valuabla patent (No. 75960021S) on a precipitator that prevents certain types of air pollution. Gramble daes not manufacture or sall the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturars on a royalty basis. Occasionallyit sells a patent. The histary of Bramble patent number 75860021A is as follovs. Gramble assumed a useful lifz of 17 yaars when it recaived the initial precipitator patent. On January 1,2024 , it revised its useful life estimate downward to 5 remaining yaars. Amortization is computed for a full year if the cost is incurrad pribr to July 1 , and no amartization for the year if the coat is incurred after June 30 . The company's year ends December 31. Compute the carrying value of patent No. 759600214 on each of the following dates