In early $2011,$ Bowen Company acquired a new business unit in a merger. Allocation of the acquisition cost resulted in fair values assigned as follows:

Intangible Asset Fair Value Estimated Value

Customer lists $$800,0005$ years

Developed technology $1,280,00010$ years

Internet domain name $2,080,000$ Indefinite

Goodwill$*9,920,000$ Indefinite

$*$ The goodwill is assigned entirely to the acquired reporting unit.

Impairment reviews at the end of $2011$ and $2012$ did not identify any impairment losses. After the business suffered a downturn during $2013,$ the year$-$end impairment review yielded the following information:

Customer lists are estimated to have undiscounted future cash flows of $$400,000$ and discounted future cash flows of $$288,000.$

Developed technology is estimated to have undiscounted future cash flows of $$800,000$ and discounted future cash flows of $$672,000.$

The internet domain name is estimated to have undiscounted future cash flows of $$1,600,000$ and discounted future cash flows of $$1,200,000.$

Because of the economic downturn, Bowen bypassed qualitative assessment of the business unit. The acquired reporting unit has a fair value of $$27,200,000,$ and a book value of $$29,600,000,$ after amortization but before possible impairment of identifiable intangibles.

Determine Bowen's amortization expense and impairment write$-$offs for $2013.$

Summary:

Amortization expense for $2013$:

Customer lists Answer $1$

$112,000$

Developed technology Answer $2$

$128,000$

Total Answer $3$

$240,000$

Impairment writeoffs for $2013$:

Answer $4$

Answer $5$

$0$

Internet domain name Answer $6$

$480,000$

Goodwill Answer $7$

$2,400,000$

Total Answer $8$

$2,880,000$

Im not sure if the answers i have are correct!!!