taser company icurred research and development costs of 1 0 0 0 0 0 and legal fees of 4 0 0 0 0 to acquire a patent. the patent has a legal life of 2 0 years ad a useful life of 1 0 years. what amount should taser record as amortiziation expense in the first year? 1 4 0 0 0 , 0 , 4 0 0 0 , or 7 0 0 0