I remember there used to be a question of whether amortization was optional or mandatory.  I think some of it related to accounting rules, not tax law.  And Section 197 was last amended in 2004, which was before the 2005 purchase date here. So maybe the earlier rules don't apply.  Section 197 says, "A taxpayer shall be entitled to an amortization deduction with respect to any amortizable intangible."  Compare that to Section 167, "There shall be allowed as a depreciation deduction a reasonable allowance."  

I would file an extension and pin this down, before telling her she owes tax on $175K.