Problem 8-16 Intangibles (LO 8.6) Derek purchases a small business from Art on August 30, 2022. He paid the following amounts for the business: a. How much of the $240,000 purchase price is for Section 197 intangible assets? Feedback Check My Work b. What amount can Derek deduct on his 2022 tax return as Section 197 intangible amortization?. Use months, not days, in your computations. Round your answer to the nearest dollar