AFTER ANSWRING QUESTION A PLEASE MAKE SIRE TO ALSO ANSWER B WHICH IS ( COMPUTE...

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AFTER ANSWRING QUESTION A PLEASE MAKE SIRE TO ALSO ANSWER B WHICH IS ( COMPUTE THE TOTAL CARRYING AMOUNT OF PINAS PATENTS ON ITS DECEMBER 31,2025, BALANCE SHEET'
\table[[Patent Item,Initial Cost,Date Acquired,Useful Life at Date Acquired],[Patent A,$44,676,31?21,17 years],[Patent B,$17,280,71?22,10 years],[Patent C,$23,520,91?23,4 years]]
The following events occurred during the year ended December 31,2025.
Research and development costs of $249,000 were incurred during the year.
Patent D was purchased on July 1 for $46,512. This patent has a useful life of 912 years.
As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent B's value may have occurred at December 31,2025. The controller for Kingbird estimates the expected future cash flows from Patent B will be as follows.
\table[[Year,\table[[Expected Future],[Cash Flows]]],[2026,$1,850
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