Shiner Corporation purchased all the assets of an existing trade orbusiness on April 1, 2010 for $2,000,000. Included in the assets Shinerpurchased was some computer software that the corporation intends to use inits business. The software is specialized for use by Shiner Corporation. Basedon relative fair market values, the computer software is allocated a cost of$126,000. How much amortization should Shiner be able to deduct in thecurrent year?

Shiner's amortization deduction would be $