Blossom Company purchased a patent on January 1, 2025 for $628000. The patent had a remaining useful life of 10 years at that date. Blossom uses straight-line amortization for its intangible assets. In January of 2026, Blossom successfully defends the paten at a cost of $285600, extending the patent's life to 12/31/37. What amount of amortization expense would Blossom record in 2026? $94450 $75900 $70900 $62800