The Dwyer Corp incurred costs of$114,000 in purchasing a process which it eventually had patented. The patent was issued on July 1, 20x1. To secure the patent, an additional $6,000 had been spent on legal fees On June 30, 20x3, a patent infringement suit was successfully defended at a cost of $10,000. The legal cost of $19,000 is amortized over the remaining life of the patent(which is 17 years). What would be the amortization expense applicable to the patent and the infringement for 20x3?( Hint: Infringement applies only to half of the year of 20x3