Bluebell Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2025 included the following expense and loss accounts: Account: Accounting and legal fees Travel and Entertainment Depreciation of Building Shipping Supplies Interest Telephone and Internet Officers' salaries Sales commissions Amount $80,000 15,000 210,000 17,000 10,000 16,000 140,000 105,000 One-half of the telephone and internet expense is allocated to the administrative department. One-third of the building is occupied by the administrative department. Calculate Bluebell's total general and administrative expenses for 2025.