Lamis Oil Company, uses successful cost approach, acquired the following lease: Lease A B. C-F Acres 5,000 5,000 30,000 Bonus/acre $50 $75 $40 Term 3 years 2 years 10 years Type Significant Significant Individually Insignificant In acquiring and exploring these leases, Lamis Oil incurred the following additional cost: Shooting rights Salary of in-house lawyer working on lease Salaries for G&G activities Salaries of landmen working on lease $60,000 $20,000 $50,000 $30,000 Lamis Oil Company allocates internal costs relating to lease acquisition to specific leases. How much is the capitalized amount to be recorded for unproved property for lease B? A $66,250 B. $50,000 C. 5381,250 D. $375,000