On June 30, 2019, COVID Co. acquired a patent for $4 million. The patent was estimated to have an eight-year life and no residual value. COVID uses the straight-line method of amortization for intangible assets. At the beginning of January 2021, COVID successfully defended its patent against infringement. Litigation costs totaled $650,000. Required: 1. Calculate patent amortization for 2019 and 2020. 2. Prepare the journal entry to record the 2021 litigation costs. 3. Calculate amortization for 2021.