A company made the following cash expenditures on a self-constructed building begun January 1 of the current year:

January 1.........$50,000

June 1..............$60,000

December 1.....$90,000

The building is still under construction at year-end. What is the amount of the average accumulated expenditures for the purpose of capitalizing interest?

A) $92,500

B) $200,000

C) $87,500

D) $100,000