During 2017, Burks Corporation spent $510,000 in research and development costs. As a result, a new product called the New Age Piano was patented. The patent was obtained on October 1, 2017, and had a legal life of 20 years and a useful life of 10 years. Legal costs of $54,000 related to the patent were incurred as of October 1, 2017 What is the amortization expense for the year ended December 31, 2017? On June 1, 2019, Burks spent $28,440 to successfully prosecute a patent infringement. As a result, the estimate of useful life was extended to 12 years from June 1, 2019 What is the amortization expense for the year ended December 31, 2019