Derek purchases a small business from Art on June 30, 2019. He paid the following amounts for the business:

Fixed assets $180,000

Goodwill 40,000

Covenant not to compete 30,000

Total $250,000

What amount can Derek deduct on his 2019 tax return as Section 197 intangible amortization?

Use months, not days, in your computations. Round your answer to the nearest dollar.

I had intangible total $70,000/15yrs=4666.67

4666.67*6mons/12mons rounded to 2333/2334

I tried both answers yet failed. please help me to see where did i go wrong