Cherry's Cakes Ltd. purchased a commercial baking system for $115,000 at the beginning of 20X1. The estimated useful life of the system is 10 years and Cherry's uses straight-line amortization. At the beginning of 20X3, Delicious Bakeries Ltd. acquired Cherry's in a business combination. At the time of acquisition, Cherry's baking system had a fair value of $200,000. At the end of 20X3, how much amortization expense should Cherry's record on its non-consolidated financial statements related to this baking system equipment