Dovetail Technologies Company acquired patent rights on January 6, 20Y5, for $3,027,500. The patent has a useful life of 15 years. On January 7, 20Y6, Dovetail Technologies successfully defended the patent in a lawsuit at a cost of $378,438. a. Determine the patent amortization expense for the current year ended December 31, 20Y6. If required, round your answer to nearest whole value.