The following information is to be used for a$)$ and b$)$:

Gamma uses ASPE and has two assets it is considering at its year end for impairments. The first, goodwill, was placed on the books at $$25,000$ five years ago and was written down due to impairment, $3-$years ago, to $$15,000.$ The second, a patent, has a cost of $$22,000$ and accumulative amortization of $$8,000.$ The fair values are: goodwill $$20,000$; patent $$10,000.$ The expected future net cash flows $($undiscounted$)$ for the patent are $$12,000.$

a$)$ Calculate the amount to be recorded as $$Goodwill$.$

b$)$ Calculate the net amount to be recorded as $$Patent$.$

Show all work and please answer correctly.