An analyst in the finance department of BOOLDO, S.A., a French corporation, is computing the amortization of a customer list, an intangible asset, for the fiscal year ended 31 December 2009. She gathers the following information about the asset:

Acquisition cost €2,300,000 Acquisition date 1 January 2008 Expected residual value at time of acquisition €500,000 Th e customer list is expected to result in extra sales for three years after acquisition.

Th e present value of these expected extra sales exceeds the cost of the list.

If the analyst uses the straight-line method, the amount of accumulated amortization related to the customer list as of 31 December 2009 is closest to:
A. €600,000.
B. €1,200,000.
C. €1,533,333.