Sunland Industries had one patent recorded on its books as of January 1, 2021. This patent had a carrying amount of $297,360 and a remaining useful life of 7 years. During 2021, Sunland brought a patent infringement suit against a competitor . On October 1, 2021, Sunland received the good news that its patent was valid and that its competitor could not use the process Sunland had patented. The company incurred $ 79,200 to defend the patent Compute the carrying amount of the patent that would be reported on the December 31 , 2021 balance sheet , assuming monthly amortization of carrying value of the patents " $" ?