in the current year, company a made the following cash purchases: the exclusive right to manufacture and sell equipment from company b for $210,000. company b created the unique design for the equipment. company a also paid an additional $15,000 in legal and filing fees to attorneys to complete the transaction. an initial fee of $295,000 for a three-year agreement with company c to use its name for a new facility in the local area. company c has locations throughout the country. company a is required to pay an additional fee of $6,000 for each month it operates under the company c name, with payments beginning in march of the current year. company a also purchased $410,000 of equipment to be placed in the new facility. the exclusive right to sell a book, for $29,000.