On January 1, 2021, Keebler Company Purchased the Copyright to Bodine

On January 1, 2021, Keebler Company purchased the copyright to Bodine Computer Tutorials for $ 81,000. It is estimated that the copyright will have a useful life of 5 years with an estimated residual value of $ 6,000. The amount of amortization expense recognized for the year 2021 would be

A) $ 16,200.
B) $ 7,500.
C) $ 15,000.
D) $ 8,100.