On July 1, 2014, Linden Company Purchased the Copyright to Norman

On July 1, 2014, Linden Company purchased the copyright to Norman Computer Tutorials for $140,000. It is estimated that the copyright will have a useful life of 5 years. The amount of amortization expense recognized for the year 2014 would be

A) $28,000.
B) $13,125.
C) $25,900.
D) $14,000.