9 . On January 1 , 2010 , Elaine Company purchased for $600 ,000 a trademark with an estimated useful life of 16 years . In January 2014 , Elaine paid $90 ,100 for legal fees in a successful defense of the trademark Trademark amortization expense for the year ended December 31 , 2014 , should b de 2 . $37 500 b. $43 125 C. $45000 $90.000