Kenon Tech acquired a patent on January 1st, 2018, for $26,400. The patent was estimated to have a useful life of 12 years. On July 1st, 2022, the company incurred legal fees of $6,000 to successfully defend the patent in an infringement suit. How much amortization expense will Xenon Tech recognize on the Income Statement for the year ended December 31st, 2022? $2,200 O $3,600 O $2,600 O $2,700