Required information [The following information applies to the questions displayed below] Satelite Systems modified its model Z2 satelite to incorporate a new communication device. The company made the following expenditures: During your year-end review of the accounts related to intangibles, you discover that the company has capitalized all costs of the patent. Management contends that the device represents an improvement of the existing communication system of the satellite and, therefore, should be capitalized. Required: 1. How much should Satelite Systems capltalize in the Patent account in the balance sheet