the answer 302837.5 is wrong

Marin Industries had one patent recorded on its books as of January 1, 2025. This patent had a book value of $202,100 and a remaining useful life of 8 years. During 2025, Marin incurred research and development costs of $93,000 and brought a patent infringement suit against a competitor. On December 1, 2025, Marin received the good news that its patent was valid and that its competitor could not use the process Marin had patented. The company incurred $127,500 to defend this patent. At what amount should patent(s) be reported on the December 31, 2025, balance sheet, assuming monthly amortization of patents