13.	Pontos Corporation buys 80% of the voting stock of Springfield Company on January 1, 2017. At the date of acquisition, it is determined that Springfield has a secret recipe for its famous cookies, not currently reported on its balance sheet, that has a fair value of $20,000. The secret cookie recipe meets ASC Topic 805 requirements for capitalization as an intangible asset, and has an estimated life of 5 years, straight-line. On the consolidated balance sheet at December 31, 2020, at what value is the secret cookie recipe reported?
	A)	$ 3,200
	B)	$ 8,000
	C)	$ 4,000
	D)	$16,000