Blue Co. has a patent on a communication process. The company has amortized the patent on a straight-line basis since 2017 when it was acquired at a cost of $55 million at the beginning of the year. Due to rapid technological advances in the industry, management decided that the patent would benefit the company over a total of six years rather than the nine-year life being used to amortize its cost. The decision was made at the end of 2021 ( before adjusting and closing entries). What is the appropriate patent amortization expense in 2021?