Bud purchased a business in 2018 for $ 5,000,000. $ 1,000,000 of this amount was for tangible property (equipment, computers, furniture, etc.). The rest of the purchase price represented intangible assets (goodwill, customer lists, location, etc.). Bud opened the business on 4/30/18

a. How much will Bud deduct as amortization expense in 2018?

b. How much will Bud deduct as amortization expense in 2019?