During the current year, Griffin Company made several expenditures. 1. On January 2, Griffin Company purchased a patent from Pending Company for $44,000. The patent had a remaining legal life of 15 years, but Griffin Company felt that it would be able to use the patent for only 8 years. 2. On July 1, Griffin Company acquired a copyright from Jackson Company for $90,000. The useful life of this copyright is 45 years. Required: Compute the amount that should be expensed related to each item for the current year. Griffin Company calculates amortization to the nearest month. Expense for item 1: $ Expense for item 2: $