Sandhill Co. bought a patent from Wildhorse Corp. on January 1, 2026, for $924000. An independent consultant retained by Sandhill estimated that the remaining useful life at January 1, 2026 is 15 years. Its unamortized cost on Wildhorse's accounting records was $462000; the patent had been amortized for 5 years by Wildhorse. How much should be amortized for the year ended December 31, 2026 by Sandhill Co. if the straight-line method is used?