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 $402,000. Ingrid allocated $67,000 of the purchase price to goodwill. Ingrids business reports its taxable income on a calendar-year basis. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

. In lieu of the original facts, assume that Ingrid purchased only a phone list with a useful life of 5 years for $18,500. How much amortization expense on the phone list can Ingrid deduct in year 1, year 2, and year 3?