On August 1, 2022, Bruce opened a framing and art supply store. Prior to opening the business, he incurred the following costs: Legal fees related to setup $25,000 Office equipment 15,000 Interest expense for funds borrowed prior to opening 5,000 Market analysis 7,500 Travel expense to secure suppliers 30,000 Total $82,500 What is Bruce's amortization expense for start-up expenditures on his 2022 income tax return?