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Google acquired the assets of a small company on May 1, 2020 for $20 million where $3 million of it was ultimately allocated to the tax basis of a patent the small company had held. At the date of purchase, the patent had a remaining life (until the patents expiration date) of exactly 5 years (60 months).

A. The total amount of amortization that Google can recognize in 2020 for the patent is $_______.

B. if Google had instead directly purchased the patent alone from the company for $3 million instead of purchasing it along with the rest of the assets of the small company for a single purchase price, the appropriate amortization for 2020 in this alternative scenario is $_______.