Ivanhoe Co. bought a patent from Oriole Corp. on January 1,2026 , for $906000. An independent consultant retained by Ivanhoe estimated that the remaining useful life at January 1, 2026 is 15 years. Its unamortized cost on Oriole's accounting records was $453000; the patent had been amortized for 5 years by Oriole. How much should be amortized for the year ended December 31,2026 by Ivanhoe Co. if the straight-line method is used? $0. $90600. $60400. $45300