ive seen this answered before where you just take $10500 divided by 5 this answer is wrong can some help me figure out right answer thank you will rate

After several profitable years running her business, Ingrid decided to acquire the assets of a small competing busines5. On May 1 of year 1 , Ingrid acquired the competing business for $306,000. Ingrid allocated $51,000 of the purchase price to goodwill. Ingrid's business reports its taxable income on a calendar-year basis. Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. . In lieu of the original facts, assume that Ingrid purchased only a phone list with a useful life of five years for $10,500. How much mortization expense on the phone list can Ingrid deduct in year 1, year 2 , and year 3 ? Answer is complete but not entirely correct