Question 25 On June 30, 2020, Blue Ltd. exchanged 2,000 Ivy Corp. common shares for a patent owned by Jazz Corp. The Ivy shares were acquired in 2018 for $125,000. At the exchange date, Ivy common shares have a fair value of $80 per share, and the patent had a carrying value of $280,000 on Jazz's books. Blue should record the patent at O $280,000. O $160,000. O $155,000. $125,000