Sandhill Company incurred research and development costs of $$96000$ to develop a patent, and legal fees of $$36000$ to register the patent. The patent has a legal life of $20$ years and a useful life of $10$ years. What amount should Sandhill record as Patent Amortization Expense in the first year if the straight$-$line method is used?

$$13200$

$$3600$

$$6600$

$$0$