These are selected 2022 transactions for Sheffield Corporation: Jan.1 Purchased a copyright for $158,400. The copyright has a useful life of 6 years and a remaining legal life of 33 years. Mar.1 Purchased a patent with an estimated useful life of 6 years and a legal life of 24 years for $140,760. Sept, 1 Purchased a small company and recorded goodwill of $151,300. Its useful life is indefinite: Indicate the amount of amortization expense on December 31, 2022, for Sheffield Corporation. Amortization expense