Tangent Inc. purchased the following two intangible assets during the year.

$1.$ A patent was purchased on March $31$ for $$30,000$ when the remaining legal life $($also its useful life$)$ was $15$ years.

$2.$ On October $1,$ the company purchased a second patent for $$36,000$ cash, Upon acquisition, $5$ years of the patent's legal life of $20$ years had already expired. However, the company estimates that the useful life is expected to be only $10$years.

Determine the amortization expense recognized, if any, on December $31$ related to the two intangible assets.

Note: Do not use a negative sign with your answer.