Crane Company reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2020, included the following expense accounts:

Accounting and legal fees	$418000
Advertising	361000
Freight-out	225100
Interest	181100
Loss on sale of long-term investments	91100
Officers' salaries	534000
Rent for office space	546000
Sales salaries and commissions	404800

One-half of the rented premises is occupied by the sales department. How much of the expenses listed above should be included in Crane's general and administrative expenses for 2020?

$1316100.

$1494100.

$1225000.

$1406100.