Assume that Bethany acquires a competitor's assets on March 31st. The purchase price was $150,000. Of that amount, $125,000 is allocated to tangible assets and $25,000 is allocated to goodwill (a section 197 intangible assset). What is Bethany' amortization expense for the current year, rounded to the nearest whole dollar? A) 0 B) $1250 C) $1319 D) $1389 E) None of the above