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These are selected 2025 transactions for Pina Corporation: Jan. 1 Purchased a copyright for
$114,000. The copyright has a useful life of 6 years and a remaining legal life of 30 years. Mar. 1
Purchased a patent with an estimated useful life of 4 years and a legal life of 20 years for $57,024.
Sept. 1 Purchased a small company and recorded goodwill of $144,000. Its useful life is indefinite.

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