Desert Company's Pharmaceutical Division incurred $978,000 in research and development costs in the development of a new drug. The patent was obtained on January 1, 2019 and had a legal life of 20 years and a useful life of 15 years. Legal costs of $300,000 were incurred on January 1, 2019, as a related to the establishment of the patent. On June 30, 2020, Desert spent $130,000 to successfully defend a patent infringement case against the drug. As a result, the estimated remaining useful life was determined to be 16 years from June 30, 2020. What is the amount of amortization expense Desert will record on their December 31, 2020, Income Statement? O $20,000 $25,000 O $12,500 O $22,500