Problem $10-74($LO $10-4)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Bethany incurred $$21,700$ in research and experimental costs for developing a specialized product during July $2023.$ Bethany went through a lot of trouble and spent $$10,850$ in legal fees to receive a patent for the product in August $2025.$ Bethany expects the patent to have a remaining useful life of $10$ years.

Note: Do not round intermediate calculations.

Problem $10-74$ Part b $($Algo$)$

b$.$ How much patent amortization expense would Bethany deduct in $2025?$

Deductible patent amortization expense

$

$451\mathrm{.}25$