In January $2024,$ a company purchased a patent at a cost of $$208,000.$ Legal and filing fees of $$63,000$ were paid to acquire the patent. The company estimated a $10-$year useful life for the patent and uses the straight$-$line amortization method for all intangible assets. In January $2027,$ the company spent $$36,000$ in legal fees for an unsuccessful defense of the patent and the patent is no longer usable. The amount charged to income $($expense and loss$),$ in $2027$ related to the patent should be: