Corinth Company acquired three patents in January 2019. The patents have different lives as indicated in the following schedule:

Patent	Cost	Remaining useful life	Remaining legal life
A	P3,000,000	10	8
B	4,500,000	5	10
C	9,000,000	Indefinite	15

Patent C is believed to be uniquely useful as long as the company retains the right to use it. In June 2019, the company successfully defended its right to Patent B. Legal fees of P1,200,000 were incurred in this action. The companys policy is to amortize intangible assets by the straight-line method to the nearest half year. The company reports on a calendar-year basis. The amount of amortization that should be recognized for 2019 is