HELP ⛵️ An independent research laboratory entered into an agreement with a multinational agricultural company to develop a new variety of hybrid seeds for cold climates. In return, the agricultural company would fund the research. This method of acquiring new technology is known as
A. contracted development.
B. internal development.
C. technology trading.
D. state funding​

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?