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 $800,000 5 years Developed technology 1,280,000 10 years Internet domain name 2,080,000 Indefinite Goodwill* 9,920,000 Indefinite * The goodwill is assigned entirely to the aquired business 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. The acquired business unit has a fair value of $27,200,000, a carrying amount of $29,600,000, and the fair value of its identifiable net assets is $22,720,000. Determine Bowen's amortization expense and impairment write-offs for 2013. Summary: Amortization expense for 2013: Customer lists $Answer 0 Developed technology Answer 0 Total $Answer 0 Impairment writeoffs for 2013: Answer $Answer 0 Internet domain name Answer 0 Goodwill Answer 0 Total $Answer 0