Day Company purchased a patent on January 1, 2019 for $640,000. The patent had a remaining useful life of 10 years at that date. In January of 2020, Day successfully defends the patent at a cost of $288,000, extending the patents life to 12/31/31. What amount of amortization expense would Day record in 2020? Select one: a. $77,000 b. $96,000 c. $72,000 d. $64,000