A company develops a patent on January 1, 2012, and the costs involved with patent approval are $12,000. The legal life of the patent is 20 years, but the company projects that it will provide useful benefits for only 12 years. At January 1, 2014, the company discovers that a competitor will introduce a new product, making this patent useless in five years. How much amortization should be recorded in 2012, 2013, and 2014?