please explain work for part A and B

CALCULATOR IN Exercise 12-10 (Part Level Submission) Shamrock Industries has the following patents on its December 31, 2016, balance sheet. Patent Initial Useful Life at Date Acquired Patent A Patent Patent D ate Acquired 3/1/13 7/1/14 9/1/15 17 years 10 years 515,600 516,000 The following events occurred during the year ended December 31, 2017 1. Research and development costs of $235.000 were incurred during the year. 2. Patent was purchased on July 1 for $45,372. This patent has a useful life of 9 years. 3. As a result of reduced demands for certain products probacted by Patent 3. a possible impairment Patent will be as follows. at December 31, 2017. The controller Year Expected Future Cash Flows 52.050 2,050 2020 The proper discount me to be used for these flows is me that the cash flow rate and of () Compute the total carrying amo Shamrock on its December 31, 2016. balance sheet Hound answer to decimales, Total carrying amount