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On January 1 , Fast, Inc., entered into a covenant not to compete with Swift, Inc., for a period of 5 years, with an option

On January 1, Fast, Inc., entered into a covenant not to compete with Swift, Inc., for a period of 5 years, with an option by Swift to extend it to 7 years. What is the amortization period of the covenant for tax purposes?
A.17 years.
B.7 years,
C.15 years.
D.5 years.

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