Hansen, Inc., purchased a patent at the beginning of Year $1$ for $$22,100$ that was to be amortized over $17$ years. On July $1$ of Year $8,$ Hansen incurred legal costs of $$11,400$ to successfully

defend the patent. The amount of amortization expense that Hansen should record for Year $8$ is

A$.$ $$2,500$

B$.$ $$1,971$

C$.$ $$1,900$

D$.$ $$1,300$