Intangibles (LO 8.6) Derek purchases a small business from Art on August 30, 2022. He pald the following amounts for the business: a. How much of the $413,830 purchase price is for Section 197 intangible assets? b. What amount can Derek deduct on his 2022 tax return as Section 197 intangible amortization? If required, round the final answer to the nearest dollar. Use months, not days, in your computations