This is part of a longer question, I gave all the information I thought would be needed. Please comment if there is any missing information. The question is at the bottom. Thank you!!!

June

30

Purchased a patent for $57,000 from a third-party marketing company related to the packaging of the companys products. The patent has a 20-year useful life, after which it is expected to have no value.

Year end adjusting entry:

1. Amortization of the patent purchased on June 30, 2021, using the straight-line method

Income Statement (For the year ended December 31, 2021) -- Adjusted

Sales Revenue		$633,200
Cost of goods sold		(359,600)
Gross Profit		273,600
Operating expenses:
Salaries expense	111,700
Utilities expense	69,700
Depreciation expense	56,350
Amortization expense	1,425
Loss on impairment	10,900
Total Operating expenses		250,075
		23,525
Gain on sale of equipment		35,800
Operating income		59,325
Interest expense		5,040
Income before taxes		54,285
Income tax expense		29,600
Net Income		24,685

Balance sheet (December 31, 2021) -- Adjusted

Assets
Cash	$138,600
A/R	86,900
Inventory	38,000
Total Current Assets	263,500
Noncurrent Assets:
Land	357,000
Equipment	446,500
Accumulated depreciation	(126,850)
Patent	55,575
Total Assets	995,725
Liabilities
A/P	29,100
Interest Payable	5,040
Income Taxes Payable	29,600
Notes Payable	112,000
Total Liabilities	175,740
Stockholders' Equity
Common Stock	537,000
Retained Earnings	282,985
Total stockholders equity	819,985
Total Liabilities and stockholders' equity	995,725

The transaction on June 30, 2021, shows the company purchases a patent for $57,000 from a third-party marketing company. Suppose the company instead spent $57,000 to internally develop the new packaging technology, which it then patented. Calculate the difference in net income and total assets for 2021 (ignoring tax effects).

Additional expense for 2021 = ?