A patent was acquired by Carla Vista Corporation on January 1, 2017, at a cost of $72,800. The useful life of the patent was estimated to be 10 years. At the beginning of 2020, Carla Vista spent $14,560 in successfully defending an infringement of the patent. At the beginning of 2021, Carla Vista purchased a patent for $21,420 that was expected to prolong the life of its original patent for 5 additional years.

(a)

Calculate the amortization expense for 2017.