Millie would like to know the 2018 tax expense amount that will be reported on Gnome's income tax return with respect to the acquired assets.She has asked you to compute the allowable 2018 tax depreciation and tax amortization expense amounts and would like you to summarize your results using the partially completed table below.

Millie believes that Gnome's 2018 income tax return is likely to be audited by the IRS, so she has requested you document your findings in a professional tax research memo using proper citations to substantiate your cost allocation method conclusions for each type of asset.