Sparky, Inc. presented the following select balance sheet accounts for Plant, Property & Equipment as well as Intangibles as of December 31, 2018:

Plant, Property & Equipment:
Equipment-FJ400Z (net of Accumulated Depreciation)	$ 319,200
Intangibles:
Patent FJ190X (net of Accumulated Amortization)	$ 162,000

The following information was reported in Sparkys 10K filing as of December 31, 2018:

The equipment was purchased for $420,000 on October 1, 2017. It has an expected service life of 10 years and $32,000 salvage value. Sparky uses the Double-Declining Balance method for this class of asset.

The patent was acquired on January 1, 2018 and at that time had an estimated remaining useful life of 10 years.

During 2019, the following transactions and events may have affected Sparkys long-lived assets:

July 1	Paid $68,000 in legal fees that resulted in the successful defense of Patent-FJ10-X. This event changed the estimated remaining useful life to five years from July 1, 2019.
Aug 1	Sparky paid $2,170,000 to acquire Medifast, a small start-up company, which became a division of Sparky. Medifast reported the following book values and fair values for their balance sheet at the time of acquisition: Book Value Fair Value Cash $ 36,000 $ 36,000 Receivables 100,437 100,400 Plant & Equip (net) 640,275 654,200 Patents (remaining life 16 yrs) 60,000 854,000 Trademarks 14,652 187,450 Payables 58,900 58,900 *Sparky intends to continuously renew the trademark registration.
Dec 31	At year-end, after recording the appropriate depreciation on Equipment-FJ400Z, Sparky determined it was necessary to perform an impairment test due to rapid changes in demand for the one and only product this piece of equipment produces. Sparky estimated the future net cash flows of the equipment to be $65,000 per year for the next three years. Sparky intends to continue using the equipment and evaluates PP&E using a discount rate of 15%. (PV of $1, 15%, 3n is .657 and PVOA, 15%, 3n is 2.625)

Using the above information, answer each of the following questions:

a. Determine Amortization Expense for all intangibles as of fiscal year-end December 31, 2019 : ________

Round your final answer to the nearest whole dollar.

b. Determine the amount of Goodwill (if any) Sparky would report on their balance sheet dated December 31, 2019.