On January 1, 2013, Jackie Corp. purchased 30% of the voting common stock of Rob Co., paying $2,000,000. Jackie properly accounts for this investment using the equity method. At the time of the investment, Rob's total stockholders' equity was $3,000,000. Jackie gathered the following information about Rob's assets and liabilities whose book values and fair values differed: Buildings - 15 year life Book Value $1,000,000 Fair Value $1,500,000 Equipment - 3 year life Book Value $2,500,000 Fair Value $3,000,000 Franchises 10 year life Book Value $0 Fair Value $ 500,000 Any excess of cost over fair value was attributed to goodwill, which has not been impaired. Rob Co. reported net income of $300,000 for 2013, and paid dividends of $100,000 during that year. What is the amount of excess amortization expense for Jackie Corp's investment in Rob Co. for year 2013? $0. $30,000. $40,000. $55,000. $60,000.