Scott Company acquires 100% of the stock of Mahl Corporation on January 1, 2014, for $1,140,000 cash. As of that date Mahl had the following account balances:

Book Value Fair value

Cash $150,000

Accounts receivable 180,000

Inventory 240,000 $ 270,000

Building-net (10 year life) 450,000 360,000

Equipment-net (5 year life) 300,000 375,000

Land 270,000 390,000

Accounts Payable 120,000

Bonds Payable ($500,000 face value) 500,000 (Due 12/31/17) 510,000

Common stock 300,000

Additional paid-in capital 180,000

Retained earnings 450,000

In 2014 and 2015, Mahl had net income of $30,000 and 36,000, respectively. In addition, Mahl paid dividends of $9,000 in both years. Inventory is assumed to be sold in 2014.

1. Compute AAP amortization for 2014.
2. Compute amortization for 2015.