3. (5 points) Provide how each of the following would be treated: 1. 2. 3. 4. a. Capitalize and amortize b. Capitalize and no do amortize c. Capitalize and depreciate d. Expense Purchase a patent for $20 million with a 5-year economic life Incur $5 million in legal fees defending a patent Incur R&D costs to develop new technology that creates a patent Purchase equipment with a 4-year useful life 5. Purchase a company, with $100 million in goodwill 6. Purchase a brand name for $50 million 7. Internally develop goodwill 8. 9. Build a new building for $175 million Purchase a Wing Stop franchise paying $400,000 franchise fee, 10 year life 10. Pay $500,000 for a customer list with an expected economic life of 4 years