Before you jump right into zero, zilch, nada -  or -1 for Lacerte -  you may want to consider other factors:

Generally, did the owner acquire the intangibles in ways other than building them up?  

Examples:

Intangibles purchased before a certain month of 1993?  (Beginning year for Sec 197's 15-year amortization.)

Inherited goodwill?  Surviving spouse of a business run by the couple?