Devon purchased a small business from Art on March $30,2023,$ and paid the following amounts for the business:

a$.$ How much of the $$455,590$ purchase price is for Section $197$ intangible assets?

$

b$.$ What amount can Devon deduct on his $2023$ tax return as Section $197$ intangible amortization?

If required, round the final answer to the nearest dollar. Use months, not days, in your computations.

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