In the current year Tool Corp. purchased Patent X for $42,000 and Patent Y for $38,000. Additional acquisition costs for X and Y were $7.000 and $5,000, respectively. Tool also paid litigation costs for patent infringement on X and Y of $40,000 and $30,000, respectively. The X litigation was unsuccessful. The Y litigation was successful. Required: Determine the amount for each of the patents that Tool should capitalize