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 $$342,000.$ Ingrid allocated $$57,000$ 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 $3?$

In lieu of the original facts, assume that Ingrid purchased only a phone list with a useful life of five years for $$13,500.$ How much amortization expense on the phone list can Ingrid deduct in year $1,$ year $2,$ and year $3?$