Pierce Company 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 January 2,2025 . On July 31,2025 , Pierce paid \(\$ 15,000\) for legal fees in a successful defense of the patent. What is the total amount that should be debited to Patents through July 31, 2025?

a. \(\$ 150,000\).

b. \(\$ 35,000\).

c. \(\$ 185,000\).

d. \(\$ 170,000\).