What amount should Findley charge to expense during 2011, assuming amortization is recorded at the end of each year? A. $480,000. B. $360,000. C. $72,000. D. $48,000. Day Company purchased a patent on January 1, 2010 for $360,000. The patent had a remaining useful life of 10 years at that date. In January of 2011, Day successfully defends the patent at a cost of $162,000, extending the patent"s life to 12/31/22. What amount of amortization expense would Kerr record in 2011?