alatorre bought a franchise from Alexander co. January 1, 2024 for $400,000. The carrying amount of the franchise on Alexander's books on January 1, 2024, was $400,000. The franchise agreement had an estimated useful life of 30 years. Because Alatorre must enter a competitive bidding at the end of 2026, it is unlikely that the franchise will be retained beyond 2033. What amount should be amortized for the year ended December 31, 2025