Kent Company purchased a patent on Jan 1, 2013 for $180,000. on the date of purchase, kent estimated the patent had a remaining uselife life of 10 years. On january 1, 2014, kent successful defended the patent for a cost of $81,000, extending the patents uselife file to December 31,2025 (12 years remain). What amount of amortization expense would kent record as of december 21, 2014?

a. 18,000

b. 20,250

c. 27,000

d. 21,750