Danks Corporation Purchased a Patent for $450,000 on September 1

Danks Corporation purchased a patent for $450,000 on September 1, 2009.It had a useful life of 10 years.On January 1, 2011, Danks spent $110,000 to successfully defend the patent in a lawsuit.Danks feels that as of that date, the remaining useful life is 5 years.What amount should be reported for patent amortization expense for 2011?

A) $103,000.
B) $100,000.
C) $94,000.
D) $78,000.