The city of imperial falls contracts with evergreen waste collection to provide solid waste collection to households and businesses. until recently, evergreen had an exclusive franchise to provide this service in imperial falls, which meant that other waste collection firms could not operate legally in the city. the price per pound of waste collected was regulated at 25 percent above the average total cost of collection. cost data for the most recent year of operations for evergreen are as follows:

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?