Jaynes Inc. acquired all of Aaron Co.'s common stock on January 1, 2010, by issuing 11,000 shares of $1 par value common stock. Jaynes' shares had a $17 per share fair value. On that date, Aaron reported a net book value of $120,000. However, its equipment (with a five-year remaining life) was undervalued by $6,000 in the company's accounting records. Any excess of consideration transferred over fair value of assets and liabilities is assigned to an unrecorded patent to be amortized over ten years. 
What was the total for consolidated patents as of December 31, 2011?
Definitions:
Gilligan
Refers to Carol Gilligan, an American feminist, ethicist, and psychologist best known for her work on ethical relationships and moral development, particularly in women.
Lawrence Kohlberg
A psychologist best known for his theory of stages of moral development, which describes how individuals evolve in their understanding of morality.
Moral Development Theory
A framework that explores the evolution of an individual's understanding of morality, often associated with Lawrence Kohlberg's stages of moral reasoning.
African Americans
A racial or ethnic group in the United States with ancestry from any of the black racial groups of Africa.
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