On January 2, 2010, Fran acquires a business from Chuck. Among the assets purchased are the following intangibles: patent with a 9-year remaining life, a covenant not to compete for 12 years, and goodwill. Of the purchase price, $150,000 was paid for the patent and $48,000 for the covenant. The amount of the excess of the purchase price over the identifiable assets was $87,000. What is the amount of the amortization deduction for 2010?