Crane Inc. purchased a patent on January 1, 2023 for $530000. Crane did not record amortization expense on the patent for 2023 and 2024. At the purchase date, the expected useful life of the patent was 10 years. At December 31,2025 , what should be recorded as the amortization expense? $53000 $0 because the value of the patent has not decreased $159000 $106000