On October 1, 2019, Priscilla purchased a business. Of the purchase price, $60,000 is allocated to a patent

On October 1, 2019, Priscilla purchased a business. Of the purchase price, $60,000 is allocated to a patent and $375,000 to goodwill.
If required, round your answer to the nearest dollar.
The 2019 § 197 amortization deduction is $