Stuck Stucky Corp. Bought Patent A for $40,000 and Patent B for $60,000. Stuck Stucky also paid acquisition costs of $5,000 for Patent A and $7,000 for Patent B. Both patents were challenged in legal actions. Stuck Stucky paid $20,000 in legal fees for a successful defense of Patent A and $30,000 in legal fess for an unsuccessful defense of Patent B. what amounts should Stuck Stucky capitalize for patents.