In January $1$st$,$ the company purchases a software to improve the customer management. The value of the software is $120\mathrm{.}000$ and it will be depreciated by using a straight$-$line approach in $6$ years starting from the purchasing year. At the end of December of the same year, the company would recognize:

Software $($BS$)100\mathrm{.}000$ and depreciation $($IS$)20\mathrm{.}000$

Software $($BS$)120\mathrm{.}000$ C and depreciation $($IS$)0$

Software $($BS$)100\mathrm{.}000$ and depreciation $($IS$)0$

Software $($BS$)120\mathrm{.}000$ and depreciation $($IS$)20\mathrm{.}000$