On March 5, Y1, Torta Electronics purchased a patent for a Stovephone app from another business for $522,900 cash. The paten on the Stovephone has a 9 year useful life. Between January 1 and June 30,...

On March 5, Y1, Torta Electronics purchased a patent for a Stovephone app from another business for $522,900 cash. The paten on the Stovephone has a 9 year useful life. Between January 1 and June 30, Torta also incurred $22,653,000 in additional research costs to develop a patent for a ThinkPhone. On September 30, Y1, Torta was granted a patent on the ThinkPhone. Registration and documentation costs incurred by Torta to get the Thinkphone patent was $505,200. The patent on the Thinkphone has a 20-year life. Torta's fiscal year ends on December 31.

What is Torta's amortization expense relating to these transactions in Y2 (the fiscal year after the transactions occurred)? Torta uses the straight-line method of amortization.