During year $5,$ Kent Co$.$ incurred $$204,000$ of research and development costs in its laboratory to develop a patent that was granted on July $1,$ year $5.$ Legal fees and other costs associated with registration of the patent totaled $$41,000.$ The estimated economic life of the patent is $10$ years.

What amount should Kent capitalize for the patent on July $1,$ year $5?$

$$

$$A$.$

$$245,000$

$$

$$B$.$

$$204,000$

$$

$$C$.$

$$41,000$

$$

$$D$.$

$$0$