On July 1, 2021. Lillard, Inc. purchased a patent for $5,300,000. The patent was initially expected to have a 14 year useful life with no salvage value, and straight line amortization was used (with one half year of amortization recorded in 2021 ). In separate events in 2024, Lillard paid $205,000 in legal fees in a successful court case undertaken to protect the patent, and revised the estimate of the patent's useful life to 17.5 vears total from the date of purchase. What amount of amortization expense should Lilard report in 2024 ? Lue Corp. has the following intangible assets at December 31,2023 prior to impairment testing: The goodwill belongs to a reporting unit whose net assets (excluding goodwill) have a book value of $879,000. The estimated fair value of that reporting unit is $1,356,300 How many (05) of these intangible assets are impaired