Tech Co$.$ bought a trademark on January $2,$ Year $2.$ The intangible was being amortized over its useful life of $40$ years.$$ The carrying value at the beginning of Year $2$ was $$38,000.$ It was determined during the current year that the cash flow from the trademark will be generated indefinitely at the current level.$$ What amount should Tech report as amortization expense on its December $31,$ Year $4,$ income statement?

$$

$$A$.$

$$0$

$$

$$B$.$

$$950$

$$

$$C$.$

$$1,000$

$$

$$D$.$

$$38,000$