During 2013, Carla Vista Corporation incurred $141,600 of research and development costs to produce a solar cell for motorcycles. It then paid filing fees of $8,100 to register a patent on this product and $27,140 to an attorney who helped obtain the patent. In late 2013 shortly before Carla Vista put the solar cell into production, it was sued by another company claiming to own the rights to the patent. Carla Vista paid $47,950 to defend the patent against infringement by the competitor and won the suit. Production of solar computers began on January 1, 2014. The patent has a legal life of 20 years and a useful life of 15 years. How much is patent amortization expense for 2014? Patent amortization expense for 2014 $