a patent has a legal life of 20 years. on january 1, alpha company acquires a patent for $100,000 that has a remaining legal life of 15 years. the company expects to receive economic benefits from the patent for only 5 years, but it may decide to sell the patent after 3 years. how much amortization expense will the company have the first year? a.$16,667 b.$20,000 c.$6,667 d.$5,000