ABC Co$.$ has the following transactions related to intangible assets.

On $1-1-2020$ purchased patent $(8-$year life$)$ for $$80000$ in cash.

On $1-1-2020$ purchased $5-$year franchise for $$15000$ in cash.

On $5-5-2020$ purchased Goodwill $($indefinite life$)$ for $$500000$ in cash.

On $6-8-2020$ paid $$12000$ for research and development costs.

Then, the adjusting entries as of December $31,2020,$ is:

a$.$ Amortization Expense

$513000$

Accumulated Amortization

$513000$

b$.$ Amortization Expense

$513000$

Patents

$10000$

Franchises

$3000$

Goodwill

$500000$

c$.$ All answers are false

d$.$ Amortization Expense

$513000$

Patents

$10000$

Franchises

$3000$

Goodwill

$500000$

Research and development

$12000$

e$.$ Amortization Expense

$13000$

Patents

$10000$

$3000$

Franchises