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Required information

Problem $02-71($LO $02-4)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

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 $$438,000.$ Ingrid allocated $$73,000$ of the purchase price

to goodwill. Ingrid's business reports its taxable income on a calendar$-$year basis.

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.

Problem $02-71$ Part a $($Algo$)$

a$.$ How much amortization expense on the goodwill can Ingrid deduct in year $1,$ year $2,$ and year $3?$