Carla Vista Company purchased a patent on January $1,2025$ for $$682000.$ The patent had a remaining useful life of $10$ years at that date. Carla Vista uses straight$-$line amortization for its intangible assets. In January of $2026,$ Carla Vista successfully defends the patent at a cost of $$296400,$ extending the patent's life to $\frac{12}{31}\frac{?}{37}.$ What amount of amortization expense would Carla Vista record in $2026?$

$$75850$

$$68200$

$$101425$

$$80850$