Drip CoBought a Trademark from Gregg Corp

Multiple Choice

Drip Co.bought a trademark from Gregg Corp.on January 1, 2010, for $163,000.An independent consultant retained by Drip estimated that the remaining useful life is 50 years.Its unamortized cost on Gregg's accounting records was $61,000.Drip decided to write off the trademark over the maximum period allowed.How much should be amortized for the year ended December 31, 2010?

A) $1,220.
B) $3,260.
C) $2,333.
D) $2,700.