These are selected 2022 transactions for Blue Corporation: Jan. 1 Mar, 1 Sept. 1 Purchased a copyright for $190,800. The copyright has a useful life of 6 years and a remaining legal life of 35 years. Purchased a patent with an estimated useful life of 5 years and a legal life of 23 years for $83,400. Purchased a small company and recorded goodwill of $153,700. Fes useful life is indefinite. Indicate the amount of amortization expense on December 31, 2022, for Blue Corporation. Amortization expense