Dovetail Technologies Company acquired patent rights on January $1,20$Y$5,$ for $$1,502,500.$ The patent has a remaining useful life of $12$ years. On January $7,20$Y$6,$ Dovetail Technologies successfully defended the patent in a lawsuit at a cost of $$150,250.$

a$.$ Determine the patent amortization expense for the year ended December $31,20$ Y$6.$ If required, round your answer to nearest whole value.