3. Paris paid Cherry $333,333 on 12/31/2020 for the exclusive right to market a particular product using the Cherry Co name and logo in promotional material. The franchise follows the rules of Going...

3.  Paris paid Cherry $333,333 on 12/31/2020 for the exclusive right to market a particular product using the Cherry Co name and logo in promotional material. The franchise follows the rules of Going Concern.

Paris also spent $600,000 on 12/31/2020 in developing a new manufacturing process. Its application for a patent is submitted. Paris believes it will be successful

In January of 2021 Paris application for a patent was granted.  Legal and registrations costs incurred were $ 210,000.  The patent runs for 20 years.  But the manufacturing process will only be useful to Paris for 10 years

What is the impact on net income related to the $210,000 of costs for the patent?