Required information (The following information applies to the questions displayed below.] Inez's business reports its taxable income on a calendar-year basis. Inez acquired the following assets on May 21 of year 1: b. A phone list (a $197 intangible) with a useful life of 5 years acquired for $19,500. How much amortization expense on the phone list can Inez deduct in year 1, year 2, and year 3? (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Phone List Year 1 amortization expense Year 2 amortization expense Year 3 amortization expense