Amy has the following expenses stated in Foreign Currency: Depreciation of 120,000 for an asset acquired in January 2022; doubtful accounts expense of 80,000 and rent expense of 200,000. The exchange rates at various dates were as follows: January 2022 at P0.40, December 2022 at P0.50, and the average for the year ended December 2022 is P0.44. What total peso amount should be included in Amy's 2022 consolidated statement of Cl to reflect the expenses?

a. P68,000

b. P60,000

c. P183,200

d. P176,000