I need help computing cost allocation method-tax and tax amortization expense

You provide tax consulting services for Oh Gnome You Didn't, Inc. ("Gnome"), a C-corporation that designs and constructs whimsical gnome gardens for its clientele. On May 25th, 2018, Gnome acquired substantially all the business assets of an unrelated company named You Better Duck, Inc. ("Duck"). Duck bathed and groomed pet ducks prior to Gnome's acquisition of its assets. It is well-known that 75% of duck aficionados own a gnome garden because ducks love to quack up at the funny-looking gnomes, so this was a very strategic business decision for Gnome. The transition was seamless, and no duck was forced to stay unkempt for a moment. Gnome paid $1,725,000 to acquire Duck's assets, of which $690,000 was allocated to tangible assets and the remaining $1,035,000 of the purchase price related to Duck's intangible assets. Your friend Millie who also happens to be Gnome's CFO has provided the following table for you to reference that itemizes the purchase and computes the 2018 GAAP expense associated with the acquired assets Asset Description Adjusted Basis Cost Allocation Method - GAAP 2018 GAAP Expense Duck bathing and grooming $690,000 Depreciate over 48 months, $690,000/48 months * equipment beginning with June 2018 7 months in 2018 = 100,625 3-year exclusive supplier 93,000 Amortize over 36 months, $93,000/36 months * 7 agreement with Ducks 'R Us beginning with June 2018 months in 2018 = 18,083 Patent for the Clean "Bill" of Health bathing process invented by Donald, Duck's founder 25,000 Amortize over 192 months, $25,000/192 months * beginning with June 2018 7 months in 2018 = 911 expires in 16 years 2-year Employment Agreement with the #1 duck whisperer in 260,000 Amortize over 24 months, $260,000/24 months * the known universe beginning with June 2018 7 months in 2018 = 75,833 Goodwill 657,000 Not amortizable Not Applicable 2018 GAAP Depreciation & Total Cost of Acquired Assets $1.725,000 Amortization Expense for $195,452 Acquired Assets Millie would like to know the 2018 tax expense amount that will be reported on Gnome's income tax return with respect to the acquired assets. She has asked you to compute the allowable 2018 tax depreciation and tax amortization expense amounts and would like you to summarize your results using the partially completed table below.Millie would like to know the 2018 tax expense amount that will be reported on Gnome's income tax return with respect to the acquired assets. She has asked you to compute the allowable 2018 tax depreciation and tax amortization expense amounts and would like you to summarize your results using the partially completed table below. Millie believes that Gnome's 2018 income tax return is likely to be audited by the IRS, so she has requested you document your findings in a professional tax research memo using proper citations to substantiate your cost allocation method conclusions for each type of asset. Asset Adjusted Cost Allocation 2018 GAAP Expense COST ALLOCATION 2018 TAX Description Basis Method - METHOD-TAX AMORTIZATION GAAP EXPENSE Duck Depreciate over 27 bathing and 48 months, $690,000/48 months grooming $690,000 beginning with *7 months in 2018 = equipment June 2018 100,625 3-year ?7 exclusive Amortize over supplier 36 months, $93,000/36 months * agreement 93,000 beginning with 7 months in 2018 = with Ducks June 2018 18,083 R US Patent for ?? the Clean "Bill" of Health bathing Amortize over process $25,000/192 months invented by 25,000 192 months, beginning with *7 months in 2018 = Donald, June 2018 911 Duck's founder (expires in 16 years) 2-year ?? ?? Employment Agreement Amortize over with the #1 260,000 24 months, $260,000/24 months duck beginning with *7 months in 2018 = whisperer in June 2018 75,833 the known universe?7 ?7 Goodwill 657,000 Not amortizable Not Applicable 2018 GAAP 2018 TAX Total Cost of Depreciation & Amortization Expense Acquired $1.725,000 Amortization $195,452 for Acquired Assets Expense for Intangible Assets Acquired Assets