Crane Company purchased a patent on January 1, 2020 for $634000. The patent had a remaining useful life of 10 years at that date. In January of 2021, Crane successfully defends the patent at a cost of $286800, extending the patent's life to 12/31/32. What amount of amortization expense would Crane record in 2021? O $63400 O $71450 O $92080 O $76450