Watchful eyes industries manufactures a multitude of safety products like burglar alarms, smoke detectors, surveillance cameras, and specialty locks. watchful eyes doesn't just stick to households, they outfit businesses and government agencies as well. they have found that each market requires a different marketing strategy. watchful eyes would probably benefit from departmentalization

In early january, burger mania acquired 100% of the common stock of the crispy taco restaurant chain. the purchase price allocation included the following items: $4 million, patent; $3 million, trademark considered to have an indefinite useful life; and $5 million, goodwill. burger mania's policy is to amortize intangible assets with finite useful lives using the straight-line method, no residual value, and a five-year service life. what is the total amount of amortization expense that would appear in burger mania's income statement for the first year ended december 31 related to these items?