Assume that Bethany acquires a competitor's assets on March 31st. The purchase was $150,000. Of that amount, $125,000 is allocated to tangible assets and $25,000 is allocated to goodwill (a 197 intangible asset). What is Bethany's amortization expense for the current year, rounded to the nearest whole dollar?

A. 0

B. 1250

C. 1,319

D. 1,389

E. None of these

Note: A small explanation to solve this problem will be greatly appreciated.