On January 1, 2016, Charlie Corporation Acquires All of the Net

On January 1, 2016, Charlie Corporation acquires all of the net assets of Rocky Corporation for $2,000,000. The following intangible assets are included in the purchase agreement: $$\begin{array} { | l | r | } \hline \text { Assets } & \text { Acquisition Cost } \\\hline \text { Goodwill and going concern value } & \$ 105,000 \\\hline \text { Licenses } & \$ 45,000 \\\hline \text { Patents } & \$ 60,000 \\\hline \text { Covenant not to compete for five years } & \$ 120,000 \\\hline\end{array}$$ What is the total amount of amortization allowed in 2016?

A) $15,000
B) $22,000
C) $31,000
D) $38,000