$8$

$4-$part a$.$

Google acquired the assets of a small company on May $1,$ Year $1$ for $\backslash (\backslash$$ $20\backslash )$ million where $\backslash (\backslash$$ $3\backslash )$ million of it was ultimately allocated to the tax basis of a patent the small company had held. At the date of purchase, the patent had a remaining life $($until the patent's expiration date$)$ of exactly $5$ years $(60$ months$).$

Fill in the blank: The total amount of amortization that Google can recognize in Year $1$ for the patent is $\backslash (\backslash$$ $\backslash )$