On October $1,2020$ ABC company acquired patent for $$600,000,$ useful life $10$ years. On April $1,2022$ ABC paid $$102,000$ for successful litigation

in defense of the patent.

a Amortization expense for $2020$ will be:

$45,000$

$60,000$

$15,000$

$48,000$

b Amortization expense for $2022$ will be:

$69,000$

$54,000$

$15,000$

$72,000$

c the carrying amount for the patent on December $31,2023$ is:

$486,000$

$558,000$

$612,000$