Answer the following question:

Spain Corp. changed its policy for accounting for certain staff training costs in 20X5. Previously, the costs were capitalized and amortized straight-line over three years, starting with the year of the expenditure. The new policy is to expense training costs as incurred. A total of $45,000 was spent in 20X3, $0 in 20X4, and $60000 in 20X5. The 20X5 expense has not yet been recorded, but the $60,000 was capitalized to the intangible asset when the money was spent. The tax rate is 30%.

The amortization in 20X3, 20X4, 20X5 is $15,000, $15,000, and $35,000. Show how this was calculated clearly.