Blossom Company incurred research and development costs of $98000 and legal fees of $38000 to acquire a patent. The patent has a legal life of 20 years and a useful life of 10 years. What amount should Blossom record as Patent Amortization Expense in the first year?

a) $ 3800.

b) $ 6800.

c) $ 13600.

d) $ 0.