On May 5 of the Current Tax Year, Byrne Purchased

Multiple Choice

On May 5 of the current tax year, Byrne purchased a patent that qualifies as a § 197 intangible. The cost of the patent was $207,000 and Byrne is a calendar-year taxpayer. In the current tax year, how much of the patent's cost may Byrne amortize?

A) $1,150.
B) $4,600.
C) $9,200.
D) $13,800.
E) None of the above.