Martha Beyerlein Company incurred $150,000 of

research and development costs in its laboratory to

develop a patent granted on January 2, 2019. On

July 31, 2019, Beyerlein paid $35,000 for legal fees in a successful defense of the patent. The total

amount debited to Patents through July 31, 2019,

should be:

(a) $150,000.

(b) $35,000.

(c) $185,000.

(d) $170,000.