In early January 2020 , Sandhill Corporation applied for and received approval for a trade name, incurring legal costs of $44,800. In early January 2021 , Sandhill incurred $23,400 in legal fees in a successful defence of its trade name. Calculate amortization for 2020; carrying amount at December 31, 2020; amortization for 2021; and carrying amount at December 31,2021 , if the company amortizes the trade name over its 14 -year legal life. (Round answers to 0 decimal places, e.g. 5,275. Calculate amortization for 2020; carrying amount at December 31, 2020; amortization for 2021; and carrying amount at December 31,2021 , if the company amortizes the trade name over a useful life of 4 years