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Company A applies IFRS. The following information pertains to Company A's intangible assets:

1. On December 31, Year 3, Company A determines the following data regarding one of its cash-generating units (CGUs):

   	Total CGU	Liabilities	Other Assets	Goodwill
   Carrying amount	$90,000	($160,000)	$200,000	$50,000
   Fair value minus cost to sell	$80,000
   Value in use	$65,000

2. On January 1, Year 2, Company A purchased a restaurant franchise for $360,000. The franchise has an active market, and the company applies the revaluation model as its accounting policy regarding franchises and amortizes them using the straight-line method. The estimated useful life of the franchise is 20 years with no residual value. The company revalues the franchise at the end of each year. The fair values of the franchise at the end of Years 2 and 3 are $350,000 and $330,000 respectively.
3. During Year 1, the company incurred the following costs in relation to an internally developed patent: research costs of $90,000, development costs of $120,000, and patent registration costs of $30,000. The patent was registered and ready for its intended use on December 31, Year 1. During Year 1, the company expected that (1) the patent would generate future economic benefits and (2) the other criteria for recognition of an intangible asset would be met. The patent's estimated useful life is 30 years. The company applies the cost model as its accounting policy regarding patents and amortizes them using the straight-line method.
4. On March 31, Year 2, the company paid $60,000 for 2 years of insurance premium in advance.

Enter the appropriate carrying amount for each intangible asset as it should be reported in Company A's December 31, Year 3, financial statements. Enter all amounts as positive values. If the answer is zero, enter a zero (0).

Intangible asset	December 31, Year 3, carrying amount
Goodwill
Restaurant franchise
Patent
Prepaid insurance expenses