Tartabull bought a franchise from Alexander Co$.$ on January $1,2019,$ for $$900,000.$ The carrying amount of the franchise on Alexander's books on January $1,2019,$ was $$600,000.$ The franchise agreement had an estimated useful life of $20$ years. Because Tartabull must enter a competitive bidding at the end of $2028,$ it is unlikely that the franchise will be retained beyond $2028.$ What amount should be amortized for the year ended December $31,2020?$

The amount to be amortized