During 2017, Magic Machine Company spent $ 196,000 on R&D costs for an invention. This invention was patented on January 1, 2018, at a nominal cost that was expensed in 2018. The patent had a legal life of 20 years and an estimated useful life of 10 years. In January of 2022, Hunter paid $ 22,000 in legal fees in a successful defense of the patent.

What is the amount of amortization expense for 2022?