The Mario Company was organized at the end of 2019. The following items acquired on January 1,2020, were listed by the company as intangible assets at the end of 2020 : At the beginning of 2020, Mario also purchased a research building at a cost of $275,000. The company estimates that the building will be used in numerous projects over a 20 -year period. During the year, Mario spent $75,000 on research and development materials and salaries. In early January 2020, Mario purchased a patent for $75,000 that was used exclusively for a single research project conducted during 2020. Mario uses straight-line amortization over the maximum allowable periods. In addition, on July 1,2020, Mario incurred legal fees of $25,400 to defend the new patent that had been acquired for $80,000. Mario's lawyers were successful in the defense of the patent. Required: Determine the amortization expense for intangibles for 2020. Mario calculates amortization expense to the nearest month