Please do not give solution in image format? Derek purchases a small business from Art on August 30, 2022. He paid the following amounts for the business: Fixed assets Goodwill Covenant not to compete Total $456,400 91,280 114,100 $661,780 a. How much of the $661,780 purchase price is for Section 197 intangible assets? 205,380 b. What amount can Derek deduct on his 2022 tax return as Section 197 intangible amortization? If required, round the final answer to the nearest dollar. Use months, not days, in your computations. 4,564 X [] []