On January 1 20X6 Climber Corporation acquired 90 percent of Wisden Corporatio

On January 1 20X6 Climber Corporation acquired 90 percent of Wisden Corporation for $180000 cash. Wisden reported net income of $30000 and dividends of
$10000 for 20X6 20X7 and 20X8. On January 1 20X6 Wisden reported common stock outstanding of $100000 and retained earnings of $60000 and the fair value
of the noncontrolling interest was $20000. It held land with a book value of $30000 and a market value of $35000 and equipment with a book value of $50000
and a market value of $60000 at the date of combination. The remainder of the differential at acquisition was attributable to an increase in the value of
patents which had a remaining useful life of five years. All depreciable assets held by Wisden at the date of acquisition had a remaining economic life of
five years. Climber uses the equity method in accounting for its investment in Wisden. Based on the preceding information the increase in the fair value of
patents held by Wisden is?