[25 ) Helsing Co. bought a franchise from Anya Co. on January 1 for $204,000. An independent consultant retained by Helsing estimated that the remaining useful life of the franchise was a finite period of 50 years and that the pattern of consumption of benefits of the franchise is not reliably determinable. Its unamortized cost on Anya's books on January 1 was $68,000. What amount should be amortized for the year ended December 31, assuming no residual value