On January 1, Year 1, Papa Inc. acquired 80% of the outstanding voting shares of Sonny Inc. for total consideration of $1,200,000. On this date, Sonny reported total assets of $1,800,000 and total liabilities of $800,000. All assets and liabilities had FV s equal to carrying values except for the following: - Inventory - Carrying value of $150,000 but the fair value is $170,000; and - Patent-Carrying value of $130,000 but the fair value is $150,000 The patent had a remaining useful life of 10 years as of the date of acquisition. What is the total amortization for the acquisition differential for the Year 2 ? a. $55,000 b. $37,000 c. $2,000 d. $4,000