Milani, Incorporated, acquired $10$ percent of Seida Corporation on January $1,2023,$ for $$187,000$ and appropriately accounted for the investment using the fair$-$value method. On January $1,2024,$ Milani purchased an additional $30$ percent of Seida for $$594,000$ which resulted in significant influence over Seida. On that date, the fair value of Seida's common stock was $$1,980,000$ in total. Seida$$s January $1,2024,$ book value equaled $$1,830,000,$ although land was undervalued by $$130,000.$ Any additional excess fair value over Seida's book value was attributable to a trademark with an eight$-$year remaining life. During $2024,$ Seida re ported income of $$282,000$ and declared and paid dividends of $$101,000.$ Record the amortization of fair value in excess of book value allocated to Trademark.