$2,600 Intangible assets are amortized using the straight-line method. Original amortization was $2,200 ($26,400 ÷ 12) per year, current half-year amortization before the litigation was $1,100, and 4.5 years ($9,900) of amortization has accumulated up to the date of litigation. Book value is $16,500 ($26,400 - 9,900), and the legal fees are added to this amount for a new book value of $22,500. Dividing the new book value by the 7.5 remaining years of useful life results in $1,500 (= 3,000 ÷ 2) amortization for the second half of 2017. Adding this amount to the $1,100 of amortization from earlier in the year results in amortization expense of $2,600 for 2017.