Refer to E16.15. If Kaltenheuser determined in Year 2 that the patent’s useful life was only five years, what would be the amortization expense for Years 2 through 5?

Data from in E16.15

Kaltenheuser Corporation purchased a patent with a 17-year legal life and an 8-year useful life. The patent cost $40,000. What is the amortization expense each year if Kaltenheuser uses the straight-line method?