In January 2024, Tesla purchased a patent at a cost of $212,000. Legal and filing fees of $62,000 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, Tesla spent $33,000 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 ?