ABC Co. completed a working model of a new computer software program at a cost of $80,000 in the first half of 2019. The company registered for copyright protection on July 1, 2019. The software was available for sale on September 1, 2019. The company expects to sell the products for a minimum of 5 years; a maximum of 10 years. Copyright protection lasts for 95 years. What would amortization expense be through December 31, 2019 (amortized using the straight-line method)? $363 $0 $2,100 $3,433