After several profitable years running her business, Ingrid decided to acquire the assets of a small competing business. On May $1$ of year $1,$ Ingrid acquired the competing business for $$360,000.$ Ingrid allocated $$60,000$ of the purchase price to goodwill. Ingrid$$s business reports its taxable income on a calendar$-$year basis.

a$.$ How much amortization expense on the goodwill can Ingrid deduct in year $1,$ year $2,$ and year $3?$ b$.$ In lieu of the original facts, assume that Ingrid purchased only a phone list with a useful life of five years for $$15,000.$ How much amortization expense on the phone list can Ingrid deduct in year $1,$ year $2,$ and year $3?$