The Habson Company incurred $1,900,000 in research and development costs in its laboratory to develop a new product. It spent $140,000 in legal fees for a patent granted on January 2, 2022, which has an expected life of 16 years. On July 1st, 2022, Habson paid $2,250,000 for another patent, which has an estimated useful life of 8 years. How much will Habson record as amortization expense for the year ended December 31, 2022 if it records adjusting entries annually?