On June $1,2022,$ Mako Corporation purchased an existing business. With respect to the acquired assets of the business, Mako allocated $$300,000$ of the purchase price to a patent. The patent will expire in $20$ years. The total amount that Mako may amortize for $2022$ for the patent would be:

a$.$ $$35,000.$

b$.$ $$11,667.$

c$.$ $$300,000.$

d$.$ $$1,667.$

e$.$ $$0.$