Scott purchases a small business from Lew on July 1, 2018. He paid the following amounts for the business:

Land	$100,000
Commercial building	200,000
Furniture and equipment	78,500
Going-concern value	50,000
Workforce in place	29,500
Total	$458,000

a.	How much of the $458,000 purchase price is for Section 197 intangible assets?
b.	What amount can Scott deduct on his 2018 tax return as Section 197 intangible amortization?