Danks Corporation purchased a patent for $405,000 on September 1, 2021. It had a useful life of 10 years. On January 1, 2023, Danks spent $99,000 to successfully defend the patent in a lawsuit. Danks feels that as of that date, the remaining useful life is 5 years. What amount should be reported for patent amortization expense for 2023? Select one: a. $92,700. b. $90,000. c. $84,600. d. $70,200.