Scott Purchases a Small Business from Lew on July 1,2013

Scott purchases a small business from Lew on July 1,2013.He paid the following amounts for the business:
$\begin{array}{lc}\text { Land } & \$ 100,000 \\\text { Commercial building } & 200,000 \\\text { Furniture and equipment } & \$ 0,000 \\\text { Going-concern value } & 50,000 \\\text { Workforce in place } & 25,000\\\text { Total }&\$455,000\end{array}$ $\begin{array}{lc}\text { Land } & \$ 100,000 \\\text { Commercial building } & 200,000 \\\text { Furniture and equipment } & 80,000 \\\text { Going-concern value } & 50,000 \\\text { Workforce in place } & 25,000\\\text { Total }&\$455,000\end{array}$
a.How much of the $455,000 purchase price is for Section 197 intangible assets?
b.What amount can Scott deduct on his 2013 tax return as Section 197 intangible amortization?