Please show all calculations or explanations if any.

24.. On January 1, 2020, NEIU Corporation acquires all of the net assets of New Corporation for $2,500,000. The following intangible assets are included in the purchase agreement: Assets Goodwill and going concern value Licenses Patents Covenant not to compete for five years Acquisition Cost $125,000 $ 50.000 $ 75.000 $110.000 What is the total amount of amortization allowed in 2020? A) $15,000 B) $22,000 C) $24,000 D) $36,000