On January 1, 2019, Sandhill Corp. purchased a trademark for $352950, which had an estimated useful life of 15 years. In January 2023 , Sandhill paid $44990 for legal fees in a successful defence of the trademark. The amortization expense for this asset for calendar 2023, should be $17370. $20369. $27620. $0. On January 1, 2019, Sandhill Corp. purchased a trademark for $352950, which had an estimated useful life of 15 years. In January 2023 , Sandhill paid $44990 for legal fees in a successful defence of the trademark. The amortization expense for this asset for calendar 2023, should be $17370. $20369. $27620. $0