2.06.3 Amortization (2)

Question 問題、
Michael James purchased a travel agency on July 1, 2018, and immediately took over the business. The purchase contract included the following items as part of the purchase price:
- Goodwill valued at $60,000.
- Workforce in place valued at $30,000.
- Trademark valued at $60,000
- Government permit valued at $30,000
What is the proper amount of Michael's Internal Revenue Code Sec. 197 amortization expense for 2018, assuming Michael is a calendar-year taxpayer?

A. $90,000

B. $30,000

C. $6,000

D. $12,000

The correct answer is 正解は、[C. $6,000]
= 営業権 $60,000 + 労働力 $30,000 + 商標 $60,000 + 許認可 $30,000) x 6/180ヶ月
無形資産は定額法により180ヶ月（15年）で償却する。
(Sec.197 intangible assets)