A company acquires a patent for a drug with a remaining legal and useful life of 6 years on January 1, 2016 for $2760000. The company uses straight-line amortization for patents. On January 2, 2018, a new patent is received for a timed-release version of the same drug. The new patent has a legal and useful life of 20 years. The least amount of amortization that could be recorded in 2018 is