Assume that Ricci Corporation acquires the assets of Munchin LLC on April 15, 2019. The purchase price was $450,000. See the table below for the allocation of the purchase price: Asset Life Amount Inventory NA 90,000 Machinery 7 years 96,200 197 Intangibles: Customer List 8 years 55,400 Noncompete 3 years 55,400 Agreement Goodwill Indefinite 153,000 Total 197 263,800 Intangibles Total Purchased Assets 450,000 1. What is Ricci's 197 Intangible amortization deduction in 2019? 32949 2. What is Ricci's 197 Intangible amortization deduction in 2020? 3. What is the adjusted basis of the customer list on May 30, 2020 should Ricci consider selling the asset