gracie, an inventor, has tools in her workshop, including hammers, a table saw, and drills. she has a patent on her most recent invention, a kitchen gas grill. she licenses the patent to home appliances, inc., a company in which she owns stock, and according to that license agreement, home appliances must pay gracie regularly a percentage of the profits the business earns from selling items that use the patent. her tangible personal property includes the . . .