Please help with part b. I can't seem to get it. Thank you!...

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Accounting

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Please help with part b. I can't seem to get it. Thank you!

a. How much of the $661,780 purchase price is for Section 197 intangible assets? b. What amount can Derek deduct on his 2022 tax return as Section 197 intangible amortization? If required, round the final answer to the nearest dollar. Use months, not days, in your computations. $ X

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