Howard Corp. was incorporated in Year 1 and began operations on January 1, Year 2. The following costs were incurred in Year 1: Promotion costs $50,000 Legal fees 15,000 Accounting fees 15,000 Incorporation fees 5,000 Howard records the minimum amortization of organization costs. What amount of amortization expense should be recorded for the year ended December 31. Year 2? O A. $2,125 . $17,000 O c. $8,500 OD. $0