a. Adams decides to expand service offerings into an adjacent market. b. Adams calculates material costs of a project that was recently completed. c. Adams weighs the purchase of an expensive new excavation machine proposed by field managers. d. Adams estimates the weekly cost of providing maintenance services next year to the city recreation department. e. Adams compares payroll costs of the past quarter to budgeted costs

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?