In 2017, your client, Clear Corporation, changed from the cash to the accrual method of accounting for its radio station. The company had a positive 481 adjustment of $2.4 million as a result of the change and began amortizing the adjustment in 2017. In 2018, Clear received an offer to sell the assets of the radio station business (this would be considered a sale of a trade or business under 1060). If the offer is accepted, Clear plans to purchase a satellite television business. Clear has asked you to explain the consequences of the sale of the radio station on the amortization of the 481 adjustment.