Shamrock Golf Inc. was formed on July 1, 2019, when Matt Magilke purchased the Old Master Golf Company. Old Master provides video golf instruction at kiosks in shopping malls. Magilke plans to integrate the instructional business into his golf equipment and accessory stores. Magilke paid $830,000cash for Old Master. At the time, Old Master's balance sheet reported assets of $660,000and liabilities of $220,000(thus owners' equity was $440,000). The fair value of Old Master's assets is estimated to be $820,000. Included in the assets is the Old Master trade name with a fair value of $6,000and a copyright on some instructional books with a fair value of $48,000. The trade name has a remaining life of5years and can be renewed at nominal cost indefinitely. The copyright has a remaining life of40years.

(a)

the intangible assets section of Shamrock Golf Inc. at December 31, 2019.

SHAMROCK GOLF INC.

Intangibles Section of Balance Sheet

choose the accounting period

For the Month Ended December 31, 2019

For the Year Ended December 31, 2019

December 31, 2019

How much amortization expense is included in Shamrock income for the year ended December 31, 2019?

Amortization expense