During 2013, Sheridan Corporation incurred $110,400 of research and development costs to produce a solar cell for motorcycles. It then paid filing fees of $6,280 to register a patent on this product and $21.160 to an attorney who helped obtain the patent. In late 2013 shortly before Sheridan put the solar cell into production, it was sued by another company claiming to own the rights to the patent. Sheridan paid $37,420 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 $