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 $324,000. Ingrid allocated $54,000 of the purchase price to goodwill. Ingrids business reports its taxable income on a calendar-year basis.

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