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Bethany incurred $$20,400$ in research and experimental costs for developing a specialized product during July $2023.$ Bethany

went through a lot of trouble and spent $$10,200$ in legal fees to recelve 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 Intermedlate calculations.

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

Deductible patent amortization expense