These are selected 2022 transactions for Sheffield Corporation: Jan. 1 Mar. 1 Purchased a copyright for $106,500. The copyright has a useful life of 6 years and a remaining legal life of 32 years. Purchased a patent with an estimated useful life of 5 years and a legal life of 24 years for $110,400. Sept. 1 Purchased a small company and recorded goodwill of $154,250. Its useful life is indefinite. Indicate the amount of amortization expense on December 31, 2022, for Sheffield Corporation. Amortization expense