LRF Corporation, a calendar year-end firm, purchased a patent for $450,000 on September 1, 2013. It had a useful life of 10 years. On January 1, 2015, LRF spent $110,000 to successfully defend the patent in a lawsuit. LRF feels that as of that date, the remaining useful life is 5 years. What amount should be reported for patent amortization expense for 2015?