For each of the following unrelated transactions,

$(1)$ Timber rights were purchased on a tract of land for $$414,800.$ The timber is estimated at $1,220,000$ board feet. During the current year, $72,500$ board feet of timber were cut and sold.

$(2)$ Costs of $$8,300$ were incurred on January $1$ to obtain a patent. Shortly thereafter, $$22,000$ was spent in legal costs to successfully defend the patent against competitors. The patent has an estimated legal life of $12$ years.

$($a$)$

Determine the amount of the amortization expense or depletion for the current year.

$(1)$ Amount of the depletion for the current year $-$ Timber

$

$(2)$ Amount of the amortization for the current year $-$ Patent $