Milani, inc., acquired 10% of Seida corporation on 01/01/2017, for $193,000 and appropriately accounted for the investment using the fair value method. on 01/01/2018 Milani purchased and additional 30% of Seida for $603,000which resulted in significant influence over Seida. On that date, the fair value of Seida's common stock was $1,860,000, although land was undervalued by $138,000. Any additional excess fair value over Seida's book value was attributable to trademark with an 8-year remaining life. During 2018, Seida reported income of $262,000 and declared and paid dividends of $118,000.

What is the journal entry to record 2018 amortization for trademark excess fair value.