Assume that a company incurs SAR 160,000 in legal costs on January 1, 2021, to successfully defend a patent. The patent's useful life is 20 years, amortized on a straight-line basis. The journal entry recorded for amortization at the end of 2021 would be: O a. Debit Patent amortization expense 8,000 and Credit Patent 8,000 O b. Debit Patent 8,000 and Credit Amortization Expenses 8,000 O c. Debit Legal expense 8,000 and Credit Patent 8,000 O d. Debit Patent amortization expense 8,000 and Credit Cash 8,000