On 1/1/20, Sey Mold Corporation acquired 100% of DotDot.Com for $2,000,000 cash. On the date of acquisition, DotDot's net book value was $900,000. DotDot's assets included land that was undervalued by $300,000, a building that was undervalued by $400,000, and equipment that was overvalued by $50,000. The building had a remaining useful life of 8 years and the equipment had a remaining useful life of 4 years. Any excess fair value over consideration transferred is allocated to an undervalued patent and is amortized over 5 years.

Determine the amortization expense related to the combination at the year-end date of 12/31/2020.

Equipment

	a.	$0.
	b.	$50,000.
	c.	($12,500).
	d.	$12,500.