Intangible Assets Distinct from Goodwill

On July 1, 2018 Wall Wally Co. was granted a patent valued $300,000 with a life of 30 years. During that time Wall Wally paid $30,000 in legal costs in unsuccessfully defending an attempted infringement of the patent. In its 2018 and 2019 income statement, what amount should Wall Wally report as amortization of patent?