Gino incurred $60,100 of research and experimental expenses and began amortizing them over 60 months during June of Year 1. During May of Year 3, Gino received a patent based upon the research being amortized. $53,000 of legal expenses for the patent were incurred. The patent is expected to have a remaining useful life of 17 years. a. What is the basis of the patent? b. What is the amortization deduction with respect to the patent during the year it was issued?