Sunland Company purchased a patent on January $1,2025$ for $$676000.$ The patent had a remaining useful life of $10$ years at that

date. Sunland uses straight$-$line amortization for its intangible assets. In January of $2026,$ Sunland successfully defends the patent at

a cost of $$295200,$ extending the patent's life to $\frac{12}{31}\frac{?}{37}.$ What amount of amortization expense would Sunland record in $2026?$

$$100650$

$$67600$

$$80300$

$$75300$