The following financial information is from Cook Company:

Accounts Payable$ $55,000$Land$90,000$Inventory$10,500$Accounts Receivable$7,500$Equipment$8,000$Deferred Revenue$58,500$Short$-$Term Investments$20,000$Notes Receivable $($due in $8$ months$)45,500$Interest Payable$2,000$Patents$75,000$

What is the amount of intangible assets assuming the accounts above reflect normal activity?