A consumer goods company sold 5 million units of its latest product in the last quarter. The company’s sales director wants the marketing executive, David, to write about the company’s achievement and convey the information to all employees. Which type of business writing should David use?
A. proposal
B. newsletter
C. presentation
D. memo

In early january, burger mania acquired 100% of the common stock of the crispy taco restaurant chain. the purchase price allocation included the following items: $4 million, patent; $3 million, trademark considered to have an indefinite useful life; and $5 million, goodwill. burger mania's policy is to amortize intangible assets with finite useful lives using the straight-line method, no residual value, and a five-year service life. what is the total amount of amortization expense that would appear in burger mania's income statement for the first year ended december 31 related to these items?