please include step by step process on how B is correct

27. ELO Corporation purchased a patent for $180,000 on September 1, 2010. It had a useful life of 10 years. On January I, 2012, ELO spent $44,000 to successfully defend the patent in a lawsuit. ELO feels that as of that should be reported for patent amortization expense for 2012? date, the remaining useful life is 5 years. What amount s000015,coo ,00 $41,200 B) $40,000. C) S37,600 D) $31,200. a ns pased sinte puruhate