Bethany incurred $21,500 in research and experimental costs for developing a specialized product during July 2023. Bethany went through a lot of trouble and spent $10,750 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.

A. How much patent amortization expense would Bethany deduct in 2025?