Tangent Inc. purchased the following two intangible assets during the year. 1. A patent was purchased on March 31 for $30,000 when the remaining legal life (also its useful life) was 15 years. 2. On October 1, the company purchased a second patent for $36,000 cash. Upon acquisition, 5 years of the patent's legal life of 20 years had already expired. However, the company estimates that the useful life is expected to be only 10 years. Determine the amortization expense recognized, if any, on December 31 related to the two intangible assets. Amortization expense recognized: ?