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Bethany incurred $ 2 0 , 2 0 0 in research and experimental costs for developing a specialized product during July 2 0 2 3

Bethany incurred $20,200 in research and experimental costs for developing a specialized product during July 2023. Bethany went through a lot of trouble and spent $10,100 in legal fees to receive a patent for the product in August 2025. Bethany expects the patent to have a remaining useful life of 10 years.
Note: Do not round intermediate calculations.
b. How much patent amortization expense would Bethany deduct in 2025?

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