Hepburn Company bought a copyright for $149,100 on January 1, 2010, at which time the copyright had an estimated useful life of 21 years. On January 5, 2013, the company determined that the copyright would expire at the end of 2018. How much should Hepburn record as amortization expense for this copyright for 2013? (Round your answer to the nearest dollar amount.)
a) $1,420
b) $7,100
c) $21,300
d) $473