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

Research and development costs of $$250,000$ were incurred during the year.

Patent $D$ was purchased on July $1$ for $$46,284.$ 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 Blue estimates the expected future cash flows from Patent B will be

as follows.Your answer is incorrect.

Compute the total carrying amount of Blue's patents on its December $31,2025,$ balance sheet. $($Round present value factor

calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places e$.$g$.58,971.)$

Total carrying amount $