lossom Corporation purchased a patent for $$150000$ on September $1,2024.$ It had a useful life of $10$ years. On January $1,2026,$ lossom spent $$43000$ to successfully defend the patent in a lawsuit. Blossom feels that as of that date, the remaining useful life is $5$ ears. What amount should be reported for patent amortization expense at the company's December $31,2026$ year$-$end if the raight$-$line method is used?

$$26000.$

$$32600.$

$$35600.$

$$34600.$