A patent was acquired by Grotius Corporation on January 1, 2000, at a cost of $72,000. The useful life of the patent was estimated to be 10 years. At the beginning of 2004, Grotius spent $9,000 in successfully prosecuting an attempted infringement of the patent. At the beginning of 2005, Grotius purchased a patent for $25,000 that was expected to prolong the life of its original patent for 5 additional years. On July 1, 2008, a competitor obtained rights to a patent that made the company's patent obsolete. Grotius records amortization expense directly with a credit to the Patent account.

Instructions
Calculate the following amounts for Grotius Corporation.
(a) Amortization expense for 2000.
(b) The balance in the Patent account at the beginning of 2004, immediately after the infringement suit.
(c) Amortization expense for 2004.
(d) The balance in the Patent account at the beginning of 2005, after purchase of the additional patent.
(e) Amortization expense for 2005.
(f) The amount of loss recorded at July 1, 2008.