Both questions are related. So, please answer all of them with the steps. Thank you.

A pharmaceutical company spends 5,000, 6,000, and 4,000 on research in 2013, 2014, and 2015, respectively. Assume that research investments have an expected life of two years and occur evenly throughout the year. If an analyst decides to capitalize all research expenditures and uses the straight-line method to amortize research assets, her estimate of the book value of the pharmaceuticals research asset at the end of 2015 equals

A. 15,000

B. 10,000

C. 4,500

D. 0

6. A pharmaceutical company spends 5,000, 6,000, and 4,000 on research in 2013, 2014, and 2015, respectively. Assume that research investments have an expected life of two years and occur evenly throughout the year. If an analyst decides to capitalize all research expenditures and uses the straight-line method to amortize research assets, her estimate of the pharmaceuticals research amortization expense in 2015 equals

A. 4,000

B. 5,000

C. 5,200

D. 5,250