On january 1, year 1, a company capitalized $100,000 of costs for software that is to be sold. the company amortizes the software costs on a straight-line basis over five years. the carrying value of the software costs on january 1, year 3, was $60,000. as of december 31, year 3, the estimated future gross revenue to be generated from the sale of the software is $23,000, and the estimated future cost of disposing of the software is $8,000. what amount should the company expense related to the software costs for the year ended december 31, year 3?