The answer is P80,000. I just need the complete solution.

On January 1, 2020, Claude Company purchased a patent from Dexter Company for P400,000. Dexter has held this patent for 5 years. Claude estimates that the patent has a remaining useful life of 8 years. On January 1, 2022, Claude Company purchased a competitive patent from Leomord Company for P180,000 in order to protect the old patent. The competitive patent has a remaining legal life and useful life of 20 years. On January 1, 2023, Claude incurred litigation costs of P80,000 in an unsuccessful defense of the patents held. How much is the total amortization expense in 2022