On January 1, 2018, NEIU Corporation acquires all of the net assets of Green Corporation for $4,500,000. The following intangible assets are included in the purchase agreement:

Assets	Acquisition Cost
Goodwill and going concern value	$200,000
Licenses	$ 100,000
Patents	$ 150,000
Covenant not to compete for five years	$180,000

What is the total amount of amortization allowed in 2018?

A) $15,000

B) $22,000

C) $31,000

D) $42,000

Please give the necessary description for my quick understanding!