On January $1,$ Year $1,$ Alpha Co$.$ signed an annual maintenance agreement with a softwareprovider for $$15,000$ and the maintenance period begins on March $1,$ Year $1.$ Alpha alsoincurred $$5,000$ of costs on January $1,$ Year $1,$ related to software modification requests thatwill increase the functionality of the software. Alpha depreciates and amortizes its computerand software assets over five years using the straight$-$line method. What amount is the totalexpense that Alpha should recognize related to the maintenance agreement and thesoftware modifications for the year ended December $31,$ Year $1?$

A

$.$

$$20,000$

B

$.$

$$16,000$

C

$.$

$$5,000$

D

$.$

$$13,500$