JHJ company incurred $150,000 of research and development costs in its laboratory to develop a patent granted on January 2, 2022.On July 31,2022 , JHJ paid $35,000 for legal fees in a successful defense of the patent. The total amount debited to PAtents through July 31, 2022 should be (a) 170,000 (b) 35,000 (c) 150,000 (d) 185,000