These are selected $2027$ transactions for Pina Corporation:

Jan. $1$ Purchased a copyright for $$135,250.$ The copyright has a useful life of $5$ years and a remaining legal life of $34$ years.

Mar. $1$ Purchased a patent with an estimated useful life of $5$ years and a legal life of $20$ years for $$118,800.$

Sept. $1$ Purchased a small company and recorded goodwill of $$152,800.$ Its useful life is indefinite.

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

Amortization expense $