Cullumber Corporation purchased a patent for $136500 on September 1, 2019. It had a useful life of 10 years. On January 1, 2021, Cullumber spent $34000 to successfully defend the patent in a lawsuit. Cullumber feels that as of that date, the remaining useful life is 5 years. What amount should be reported for patent amortization expense for 2021? O $28640. O $30460. O $31370. O $23660