These are selected $2027$ transactions for Indigo Corporation:

Jan. $1$ Purchased a copyright for $$210,000.$ The copyright has a useful life of $6$ years and a remaining legal life of $30$ years.

Mar. $1$ Purchased a patent with an estimated useful life of $5$ years and a legal life of $24$ years for $$71,400.$

Sept. $1$ Purchased a small company and recorded goodwill of $$152,450.$ Its useful life is indefinite.

Indicate the amount of amortization expense on December $31,2027,$ for Indigo Corporation.

Amortization expense $