a) Alpha Ltd. incurred $136,000 of research costs, up to December 31, 2019, in its laboratory to develop a new process. A patent was granted on January 2, 2020. The patent has a legal life of 20 years. Legal fees and other costs associated with the registration of the patent totaled $54,400. Alpha estimates that the economic life of the patent will be eight years. Calculate patent amortization expense for the year ended December 31, 2020. 

b) Beta Ltd. was organized in January 2020 and began operations on February 1 st . Beta is engaged in conducting market research studies on behalf of manufacturers. Prior to the start of operations, the following costs were incurred: Legal fees in connection with organization of Beta $ 16,000 Improvements to leased offices 28,000 Various filing fees and other organization expenses 20,000 Calculate organization costs (expense) for 2020.