On January 1, 2021, Keebler Company purchased the copyright to Bodine Computer Tutorials for $81,000. It is estimated that the copyright will have a useful life of 5 years with an estimated residual value of $6,000. The amount of amortization expense recognized for the year 2021 would be

$8,100.

$15,000.

$7,500.

$16,200.