Scott purchases a small business from Lew on July 1, 2016. He paid the following amounts for the business: Land $100,000 Commercial building Furniture and equipment Going-concern value Workforce in place 200,000 78,500 50,000 29.500 Total $458,000 How much of the $458.000 purchase price is for Section 197 intangible assets? What amount can Scott deduct on his 2016 tax return as Section 197 intangible amortization? a. b