On January 1, 2022, Charlie Corporation purchased the Rocky Corporation, and all its assets, for $2,000,000. The following intangible assets are included in the purchase agreement:

Assets	Acquisition Cost
Goodwill and going concern value	$105,000
Patents with 16 years remaining	$ 105,000
Covenant not to compete for five years	$120,000

What is the total amount of amortization allowed in 2020?

		$38,000
		$22,000
		$15,000
		$31,000