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! Required information [ The following information applies to the questions displayed below. ] Bethany incurred $ 2 0 , 5 0 0 in research

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[The following information applies to the questions displayed below.]
Bethany incurred $20,500 in research and experimental costs for developing a specialized product during July 2024.
Bethany went through a lot of trouble and spent $10,250 in legal fees to receive a patent for the product in August 2026.
Bethany expects the patent to have a remaining useful life of 10 years.
Note: Do not round intermediate calculations.
b. How much patent amortization expense would Bethany deduct in 2026?
Answer is complete but not entirely correct.
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