A incurred the following costs:

How much would be capitalized as "property, plant or equipment" under the full cost method?

A. 300000

B. 200000

C. 700000

D. 100000

Mine Site Alpha Costs incurred in exploration and evaluation $300,000 Costs incurred in development $100,000 Status at year-end Producing at 5% of reserves Abandoned In development Beta Zeta 200,000 100,000 200,000