For 2018, what is the total amount of excess amortization for Austin’s 25% investment in Gainsville?

For 2018, what is the total amount of excess amortization for Austin’s 25% investment in Gainsville?

500. A) $27,500.
501. B) $20,000.
502. C) $30,000.
503. D) $120,000.
504. E) $70,000.