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 $414,000. Ingrid allocated $69,000 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? Year 1 Deductible Amortization Expense Year 2 Year 3