Determining Carrying Value and Amortization of Intangible Assets

Review the following information pertaining to Denzel Company.

On January $1$ of Year $3,$ Denzel Company purchased a second patent for $$128,000$ cash. At January $1$ of Year $3,$ a total of $6$ years of the patent's legal life of $20$ years had expired.

On June $30$ of Year $3,$ Denzel Company paid a firm $$12,800$ for a new trademark. Denzel considers the life of the trademark to be indefinite.

Required

a$.$ What is the carrying value of each intangible asset on December $31$ of Year $3?$ Assume no impairment losses were recognized in prior periods.

b$.$ What is amortization expense for Year $3?$

Note: When answering the following questions, do not round until your final answer. Round your final answer to the nearest whole number.

a$.$

b$.$ Amortization expense, Year $3$$