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

a$.$ $$35,000$

b$.$ $$11,667$

c$.$ $$1,667$

d$.$ $$0$