On June 30, 2008, SiRF Corporation acquired a patent for their GPS technology for $4 million. The patent was estimated to have an eight-year life and no residual value. SiRF uses the straight-line method of amortization for intangible assets. At the beginning of January 2011, SiFR successfully defended its patent against infringement. Litigation costs totaled $650,000. Required: 1. Calculate patent amortization for 2008 and 2009. 2. Prepare the journal entry to record the 2010 litigation costs. 3. Calculate amortization for 2010