Bleach Manufacturing purchased a patent from Blond Inc. for $$30,000$ on January $1,2023.$ The patent has $6$ years remaining on its term and is expected to bring in revenues to the company for the whole six years. The entry to record one year's amortization for the year ending December $31,2023,$ is:

Select one:

a$.$ Debit Accumulated Amortization$-$Patents $$30,000$; credit Amortization Expense$-$Patents $$30,000$

b$.$ Debit Accumulated Amortization$-$Patents $$5,000$; credit Amortization Expense$-$Patents $$5,000$

c$.$ Debit Amortization Expense$-$Patents $$5,000$; credit Accumulated Amortization$-$Patents $$5,000$

d$.$ Debit Amortization Expense$-$Patents $$30,000$; credit Accumulated Amortization$-$Patents $$30,000$