the answer is given but im confused where they got the 1/4 and 6/12 from. thank you!

|ACT \begin{tabular}{|c|} \hline tent \\ \hline \\ \hline heveren \\ \hline \\ \hline fatruet \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & Aresean porates & Exion \\ \hline touce & Goasitirer eyos & stake \\ \hline & & \\ \hline \end{tabular} ancose nave Amortization Expense 1,500 Trademarks [($15,000$3,000)1/46/12] 1,500