On July 1, 2018, Jenks Company Purchased the Copyright to Jackson

On July 1, 2018, Jenks Company purchased the copyright to Jackson Computer tutorials for $324,000. It is estimated that the copyright will have a useful life of 5 years with an estimated salvage value of $24,000. The amount of Amortization Expense recognized for the year 2018 would be

A) $64,800.
B) $30,000.
C) $60,000.
D) $32,400.