ABC Corporation incurred $750,000 of research and development costs to develop a product for which a patent was granted on January 2, 2018. Legal fees and other costs associated with registration of the patent totaled $150,000. At that time the patent was determined to have a useful life of 10 years. On January 1, 2020, ABC successfully defended the patent for a cost of $120,000. At that date, the patent was determined to have a remaining useful life of 5 years. What amount of amortization expense would ABC record in 2020? $39,000 $84,000. $24,000. $48.000