During 2000, Bone Machine Company spent P176,000 on research and development costs for an invention.This invention was patented on January 2, 2001, at a nominal cost that was expensed in 2001.The patent had a legal life of 17 years and an estimated useful life of 8 years.In January 2005, Bone paid P16,000 for legal fees in a successful defense of the patent.Amortization for 2005 should be:

(a) P0 (b) P1,231 (c) P4,000 (d) P26,000