During 2015, Fides Design Company spent 220,000 on research and development costs for a new product. This product was patented January 1, 2016, at a small cost that was expensed in 2016. The patent had a legal life of 17 years and an estimated useful life of 8 years. In January 2020, Fides paid 20,000 for legal fees in successful defense of the patent. The amortization of the patent for 2020 should be:

-0-

5,000

27,500

32,500