A calendar year taxpayer purchases an accounting firm on September 1st. The purchase includes nonresidential property valued $500,000 with a useful life of 39 years. The contact distinguishes the customer lists as valuing $180,000. What is the amortization deduction regarding the purchase? \begin{tabular}{c} 4,000 \\ \hline 10,000 \\ \hline 2,000 \\ \hline 3,000 \end{tabular}