Gessner LLC patented a process it developed in the current year. The patent is expected to create benefits for Gessner over a $10-$year period. The patent was issued on April $15$th and the legal costs associated with the patent were $$43,000.$ In addition, Gessner had unamortized research expenditures of $$15,000$ related to the process. What is the total amortization amount Gessner may deduct during the current year?