Martha Beyerlein Company incurred $150,000 of research and development costs in its laboratory to develop a patent granted on January 2, 2014.

On July 31, 2014, Beyerlein paid $35,000 for legal fees in a successful defense of the patent. The total amount debited to Patents through July 31, 2014, should be:

(a) $150,000.

(c) $185,000.

(b) $35,000.

(d) $170,000.