In early January 2021, Barr Corporation applied for a copyright, incurring legal costs of $8,000. In January 2022, Barr incurred $3,900 of legal fees in a successful defense of its copyright. Compute 2021 amortization, the book value at December 31, 2021, 2022 amortization, and the book value at December 31, 2022 if the company amortizes the copyright over 10 years. 2021 amortization $ 800 December 31, 2021 book value $ $ 7,200 2022 amortization $ $ 800 December 31, 2022 book value $ 6,400 compute the 2023 amortization and the book value at December 31, 2023, assuming that at the beginning of 2023, based on new market research, Barr determines that the fair value of the copyright less costs to sell is $7,000 and the value-in-use of the copyright is $7,600. 2023 amortization $ ? December 31, 2023 book value $ $