During 2013, Sunland Corporation incurred $112,800 of research and development costs to produce a solar cell for motorcycles. it then paid filing fees of $6,420 to register a patent on this product and $21,620 to an attorney who heiped obtain the patent. In fate 2013 shortly before Sunland put the solar cell into production, it was sued by another company claiming to own the rights to the patent. Sunland paid $38,230 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