On January 1, 2015, Simepit acquired a patent for $190,000. On the date of acquisition, the patent had a 10 year remaining useful life and no salvage value. On January 1, 2016, Slime Pit paid $31.500 in legal fees to successfully defend the patent against Infringement by another company Based on the foregoing what is the amortization expense on the patent for 2016? 19.000 22.150 20.250 22.500