I initially fully expensed out the legal fees due to a settlement of $120000 on the 1120 return Once looking at the bottom line I would like to see if I can amortize these expenses out as they are not needed in full for 2019

The corporation took out a loan for $75000 over a 15 year period to help pay off the $120000 legal fees

Is there a way to spread these out for the future?