In January of 2013, Vega Corporation purchased a patent at a cost of $218,000. Legal and filing fees of $65,000 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 2016, Vega spent $23,000 in legal fees for an unsuccessful defense of the patent. The amount charged to income (expense and loss) in 2016 related to the patent should be: O O O O $ 23,000. $221,100. $218,000. $ 51,300.