Safeway Inc. purchased a patent for $80,000 on 1/1/2020. The expected life of the patent is 20 years. On July 1, 2020, Safeway incurred costs of $40,000 to defend their patent. At that point, Safeway adjusted the total expected life of the patent to 10 years. What is 2021 amortization expense? O $11.041 $12,421 O $11,800 O $12,011