Pharoah Corporation purchased a patent for $393000 on September 1, 2019. It had a useful life of 10 years. On January 1, 2021, Pharoah spent $96600 to successfully defend the patent in a lawsuit. Pharoah feels that as of that date, the remaining useful life is 5 years. What amount should be reported for patent amortization expense for 2021? O $90060. O $87440. O $82200. O $68120