A company acquires a patent with an expiration date in six years for ¥100 million. Th e company assumes that the patent will generate economic benefi ts that will decline over time and decides to amortize the patent using the double-declining balance method. Th e annual amortization expense in Year 4 is closest to:

A . ¥6.6 million.

B . ¥9.9 million.

C . ¥19.8 million.