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 FVs 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 $2?(2$ marks$)$