Answer:
$2200 is the amortization cost that appeared in the year December 31, 2022.
Explanation:
The first thing is that the legal cost incurred to defend the patent in an infringement suit doesnot qualifies for capitalization as it is not required for upgrading the asset. So the only amount relevant here is Initial cost of $26,400.
Amortization cost = $26,400 / 12 years life = $2200 per year
The additional legal cost of $6,000 will appear in the income statement separately.
