Please help me understand how they calculated D as an answer

Thanks

35. Castle Co Ltd is working on three research projects. Project Jonah is government-sponsored research on synthesising currently available research results on the possible triggers of asthma attacks. Project Beta involves researching the genetic tags associated with heart disease based on the genome project. A test to identify the predisposition to heart disease in children has been developed and will be on the market in 2013. Since 2011 research and development expenditures on this project are applied development costs only. Project Sigma is cutting edge research being conducted to try and discover a means of 'disassembling' molecules and then 'reassembling' them in their original form. The company hopes that this work will lay the basis for future dreams of teleportation as a method of transport. Details of expenditures and recoverable amounts expected beyond a reasonable doubt at this time are: Actual $000 Budget $000 Project 2011 2012 2013 2014 Jonah Development expenditure 20 15 5 0 Expected revenue inflows 10 0 Beta Development expenditure 40 50 10 5 Expected revenue inflows 0 50 100 120 Sigma Development expenditure 20 30 50 60 Expected revenue inflows 0 0 0 0 What is the total research and development deferral for each project as at the end of the year 2012? A. Jonah: $15 000; Beta $90 000; Sigma $0 B. Jonah: $20 000; Beta $50 000; Sigma $30 000 C. Jonah: $15 000; Beta $ 70 000; Sigma $50 000 D. Jonah: $0; Beta $90 000; Sigma $0