A company acquires a patent for a drug with a remaining legal and useful life of six years on January $1,2024,$ for $$6375000.$ The

company uses straight$-$line amortization for patents. On January $2,2026,$ a new patent is received for a timed$-$release version of the

same drug. The new patent has a legal and useful life of twenty years. The least amount of amortization that could be recorded in $2026$

is