The answer is P5,400. I just need the complete solution.

Floryn Corporation expended P510,000 in research and development costs. These activities resulted to a new product called the Bloom. It was patented at additional legal and other costs of P54.000. The patent application was filed on October 1, 2020. and the patent was estimated to have a useful life of 10 years. On June 1, 2022. Floryn spent P28.440 to successfully prosecute a patent infringement. In addition, the patent's estimated useful life was extended to 12 years from December 31, 2022. How much is the patent amortization expense for 2022