During 2010, Pear corp developed a new product and on Dec 31, 2010 was granted a patent for the product. Due to market competition, Pear corp estimates the patent to have a useful life of 10 years. The company incurred 2000000 of research and development costs during 2010. The patent has a fair market value of 3000000. The company uses a straight line method to amortize intangible assets. What is 2010 amortization expense related to this patent for Pear Corp.