Pierce Ltd incurred \($150\) 000 of research and development costs in its laboratory to develop a new product. It spent \($20\) 000 in legal fees for a patent granted on 2 January 2019. On 31 July 2022, Pierce paid \($15\) 000 for legal fees in a successful defence of the patent. What is the total amount that should be debited to Patents up to 31 July 2022? Assume the figures are GST exclusive.

(a) \($150\) 000.

(b) \($35\) 000.

(c) \($185\) 000.

(d) Some other amount.