Libra Co. has the following account balances at year end (their estimated useful lives are given in parentheses):

Trade secret acquired externally (5 years)	$ 20,000
Externally acquired goodwill (20 years)	100,000
Legal fees for successful defense of a
trademark (30 years)	30,000
Internally generated goodwill (20 years)	50,000
Cost of a franchise (30 years)	240,000

The total straight-line amortization of the recorded intangible assets for the current year should equal

Answers:	A) $15,500
	B) $13,000
	C) $9,000
	D) $5,000