Riverbed Technologies holds a valuable patent (No. 782) for Dance-o-matic, an electronic system that provides individualized, interactive dance instruction that also provides real-time feedback. Riverbed does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells a patent. The history of Riverbeds patent number 782 is as follows. Date Activity Cost 20112012 Research conducted to develop Dance-o-matic $528,000 Oct 2013 Design and construction of prototype 211,000 Feb 2014 Testing of models 64,400 Aug 2014 Costs (engineering and legal fees) associated with patent application; patent granted September 30, 2014 46,200 Mar 2015 Engineering activity to advance the prototype to the manufacturing stage 260,000 July 2016 Legal fees paid in unsuccessful attempt to broaden the patents coverage 22,600 Oct 2018 Research and development activity to advance the real-time feedback component 167,000 Jan 2021 Legal fees paid to successfully defend the patent against a competitor 20,700 Riverbed assumed a useful life of 14 years when it received the initial patent. On January 1, 2019, it revised its useful life estimate downward to 6 remaining years. Amortization is computed for a full year if the cost is incurred prior to July 1, and no amortization for the year if the cost is incurred after June 30. The companys year ends December 31. Compute the carrying value of patent No. 782 on each of the following dates: (a) December 31, 2014 $enter a dollar amount (b) December 31, 2018 $enter a dollar amount (c) December 31, 2021 $enter a dollar amount