During December $31,2020,$ the acquisition cost of unproved property$-$lease C $($individually significant$)$ is $$1,500,000$ and its allowance for impairment is $$0,000.$ The company decided to abandon the lease $C.$ The entry to record the abandonment of the Lease $C$ is:

A$.$ Surrendered lease expense $,1,500,000$

Unproved property $($C$),1,500,000$

B$.$ Allowance for impairment$-$group basis $1,500,000$

Unproved property $($C$),1,500\mathrm{.}000$

C$.$ Unproved property $($C$)1,500,000$

Allowance for impairment$-$group basis $,1,500,000$

D$.$ Surrendered lease expense $,1,500\mathrm{.}000$

Proved property $($C$),1,500\mathrm{.}000$