on january 1, 2020, grand haven, inc., reports net assets of $871,200 although equipment (with a four-year remaining life) having a book value of $493,000 is worth $576,000 and an unrecorded patent is valued at $45,900. van buren corporation pays $800,080 on that date to acquire an 80 percent equity ownership in grand haven. if the patent has a remaining life of nine years, at what amount should the patent be reported on van buren's consolidated balance sheet at december 31, 2021?