ABC Company is constructing a building. Construction began in 2021 and the building was completed 31/12/2021. ABC made payments to the construction company of 1,500,000 on 7/1, 3,300,000 on 9/1, and 3,000,000 on 12/31. Average accumulated expenditures were O a 4,800,000 O b. 1,575,000 O c. 1,850,000 Od 7,800,000