Part a. Google acquired the assets of a small company on May 1, 2017 for $20 million where $3 million of it was ultimately allocated to the tax basis of a patent the small company had held. At the date of purchase, the patent had a remaining life (until the patents expiration date) of exactly 5 years (60 months). What was the total amount of amortization that Google can recognize in 2017 for the patent? Part b. Based on the discussion in your text (and my notes), would your answer to part a. change if Google had instead directly purchased the patent alone from the company for $3 million instead of purchasing it along with the rest of the assets of the small company for a single purchase price? If so, what is the appropriate amortization for 2017 in this alternative scenario? If not, why doesnt the amortization amount change?