On January 2, 2018, Fran acquires a business from chuck. Among the assets purchased are the following intangibles: a patent with 12 year remaining life, a covenant not to complete for 10 years, and goodwill. Of the pruchase price, $120,000 was paid for the patent and $45,000 for the convenant . The amount of the excess of the purchase price over the identifiable assets was $90,000. What is the amount of the amortization deduction for 2018?