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Question: Blossom Co. bought a patent from Baden Corp. on January 1, 2018, for $894000. An independent consultant retained by Blossom estimated that the remaining useful life at January 1, 2018 is 15 years. Its unamortized cost on Baden's accounting records was $440000; the patent had been amortized for 5 years by Baden. How much should be amortized for the year ended December 31, 2018 by Blossom Co.?
A. $0
B. $89400
C. $44000
D. $59600
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