Skysong Industries has the following patents on its December $31,2024,$ balance sheet.

Patent ltem

Patent A

Patent B

Patent C

Initial Cost

$$41,616$

$$15,480$

$$16,320$

Date Acquired

$3/1/21$

$7/1/22$

$9/1/23$

Useful Life at Date Acquired

$17$ years

$10$ years

$4$ years

The following events occurred during the year ended December $31\mathrm{.}2025$

Research and development costs of $$234,000$ were incurred during the year.

Patent D was purchased on July $1$ for $$47,196.$ This patent has a useful life of $9./2$ years.

$3$As a result of reduced demands for certain products protected by Patent B$,$ a possible impairment of Patent B$\text{'}$s value mayhave occurred at December $31,2025.$ The controller for Skysong estimates the expected future cash flows from Patent B wilbe as follows.Skysong Industries has the following patents on its December $31,2024,$ balance sheet.

The following events occurred during the year ended December $31,2025.$

Research and development costs of $$234,000$ were incurred during the year.

Patent D was purchased on July $1$ for $$47,196.$ This patent has a useful life of $\frac{91}{2}$ years.

As a result of reduced demands for certain products protected by Patent B$,$ a possible impairment of Patent B$\text{'}$s value may

have occurred at December $31,2025.$ The controller for Skysong estimates the expected future cash flows from Patent B will

be as follows.

The proper discount rate to be used for these flows is $8\%.($Assume that the cash flows occur at the end of the year.$)$

Click here to view factor tables.

$($a$)$

Your answer is incorrect.

Compute the total carrying amount of Skysong's patents on its December $31,2024,$ balance sheet. $($Round answer to $0$ decimal

places,e$.$g$.5,125.)$