Derek purchases a small business from Art on September 1, 2021. He paid the follov amounts for the business: Fixed assets Goodwill Covenant not to compete Total $308,800 61,760 77,200 $447,760 a. How much of the $447,760 purchase price is for Section 197 intangible assets? b. What amount can Derek deduct on his 2021 tax return as Section 197 intangible amortization? If required, round the final answer to the nearest dollar. Use months, not days, in your computations