During 2013 , Cullumber Corporation incurred $127,200 of research and development costs to produce a solar cell for motorcycles. It then paid filing fees of $7,260 to register a patent on this product and $24,380 to an attorney who helped obtain the patent. In late 2013 shortly before Cullumber put the solar cell into production, it was sued by another company claiming to own the rights to the patent. Cullumber paid $43,090 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 $ Match the accounting treatment given below with the appropriate cash expenditures. An individual classification may be used more than once, or not at all. If none of the listed treatments are appropriate for an expenditure, place an ' X ' in the answer space. Treatments A. Record the expenditure as an asset and depreciate it. B. Record the expenditure as an asset and amortize it. C. Record the expenditure as an asset but do not systematically allocate it to expense. D. Record the expenditure as an expense in the current period