On January 1, 2023, Payton Inc. purchased a patent. At that time, the patent was recorded at \\( \\$ 2.3 \\) million and was expected to have useful life of 20 years. Between 2023 and 2027 the patent was not impaired. Assuming that no revisions to the useful life were required and the straight-line method was used to amortize the patent, amortization expense for 2027 was:

a. nil.
b. $ 115,000
c. $ 184,000