Tweedie Company reported the following in the long-term asset section of its balance sheet;

December 31,

	Year 2	Year 1
Equipment, net of depreciation of $120,000 and $105,000, respectively	$167,500	$182,500
Patent, net of amortization of $31,500 and $27,000, respectively	88,000	92,500

The company uses the straight-line method to depreciate and amortize all of its operating assets. No new long-term assets were acquired nor sold during the year. How much amortization expense did Tweedie recognize during Year 2?

	A.	$88,000
	B.	$ 4,500
	C.	$27,000
	D.	$31,500