Bren Company purchased a patent for \(\$ 36,000\). The patent is expected to have value for 10 years even though its legal life is 17 years. The amortization for the first year is:

a. \(\$ 36,000\).

b. \(\$ 3,600\).

c. \(\$ 2,118\).

d. \(\$ 3,240\).

e. None of the above.