Fullerton Co. bought a window franchise from Super Pizza, Inc., on January 2, 2020, for $220,000. A highly regarded independent research company estimated that the remaining useful life of the franchise was 50 years. Its unamortized cost on Super Pizza's books at January 1, 2020, was $25,000. Fullerton has decided to write off the franchise over the longest possible period. How much should be amortized by Fullerton Co. for the year ended December 31, 2020? 500 25,000 4,400 3,900