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Oliver, an insurance agent and sole practitioner, decided to sell his insurance agency to Grace. Grace paid $8000 for the goodwill that Oliver had garnered

Oliver, an insurance agent and sole practitioner, decided to sell his insurance agency to Grace. Grace paid $8000 for the goodwill that Oliver had garnered throughout his insurance career. The purchase was completed on March 3, 2021. What is grace's 2021 deduction for amortization?

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