After several profitable years running her business, Ingrid decided to acquire the assets of a small competing

business. On May $1$ of year $1,$ Ingrid acquired the competing business for $$354,000.$ Ingrid allocated $$59,000$ of the

purchase price to goodwill. Ingrid's business reports its taxable income on a calendar$-$year basis.

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.

a$.$ How much amortization expense on the goodwill can Ingrid deduct in year $1,$ year $2,$ and year $3?$