A trademark was purchased by shanghai company for 32000 on july 1 2022 expenditures for successful litigation in defense of the trademark totaling 8500 were paid on july 1 2025. flint estimates that the useful life of the trademark will be 20 years from the date of acquisition. What is the total cost of the trademark over its useful life?
1) 32000
2) 40500
3) 40500 + 32000
4) 8500