During 2021 Concord Corporation spent 168,480 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, 2021, and had a legal life of 20years ad a useful life of 10 years. Legal costs of 41,040 related to the patent were incurred as of October 1, 2021. On June 1, 2023 Concord spent 9,000 to successfully prosecute a patent infringement suit. As a result the estimate of useful life was extended to 12 yeas from June 1, 2023. What is the amortization expense for the year 2023 and 2024? research and development is not amortized, it was expensed.