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Marin Industries had one patent recorded on its books as of January 1, 2020. This patent had a book value of $412,800 and a remaining useful life of 8 years. During 2020, Marin incurred research and development costs of $97,000 and brought a patent infringement suit against a competitor. On December 1, 2020, Marin received the good news that its patent was valid and that its competitor could not use the process Marin had patented. The company incurred $93,500 to defend this patent. At what amount should patent(s) be reported on the December 31, 2020, balance sheet, assuming monthly amortization of patents? The amount to be reported $