Fields Laboratories holds a valuable patent (No. 758-6002-1A) on a precipitator that prevents certain types of air pollution. Fields does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes that it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells one of its patents. The history of Fields patent number 758-6002-1A is as follows. Date Activity Cost 2014 - 2015 Research conducted to develop precipitator $384,000 Jan. 3, 2016 Design and construction of a prototype for use in production by manufacturers 87,000 Mar. 15, 2016 Salaries paid to research staff designing possible alternative uses for the precipitator; this activity meets 2 of 6 development criteria 42,200 Jan. 4, 2017 Fees paid to engineers and lawyers to prepare patent application; patent granted January 4, 2017 52,700 Nov. 30, 2018 Engineering activity necessary to advance the design of the precipitator to the manufacturing stage; this activity meets 4 of 6 development criteria 83,000 Dec. 31, 2019 Legal fees paid to successfully defend precipitator patent 44,800 Apr. 15, 2020 Research aimed at modifying the design of the patented precipitator 45,800 July 31, 2024 Legal fees paid in unsuccessful patent infringement suit against a competitor 32,500 Fields assumed a useful life of 17 years when it received the initial precipitator patent. On January 1, 2022, it revised its useful life estimate downward to five remaining years. The company's year ends December 31. Fields follows IFRS for reporting purposes. A. Calculate the carrying value of patent No. 758-6002-1A on December 31, 2017. Carrying value of patent___ B. Calculate the carrying value of patent No. 758-6002-1A on December 31, 2021. Carrying value of patent__ C. Calculate the carrying value of patent No. 758-6002-1A on December 31, 2024. Carrying value of patent__