Hepburn Company bought a copyright for $88,400 on January 1, 2015,

Hepburn Company bought a copyright for $88,400 on January 1, 2015, at which time the copyright had an estimated

useful life of 13 years. On January 5, 2018, the company determined that the copyright would expire at the end of 2021. How much should Hepburn record as amortization expense for this copyright for 2018? (Do not round your intermediate calculation and round your answer to the nearest dollar amount.)