Cullumber Inc. purchased a patent on January 1, 2023 for $540000. Cullumber 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? {:[$54000],[$108000],[$162000]:} $0 because the value of the patent has not decreased