Leen Oil Company, uses successful cost approach, owned the following unproved property Lease Acres Bonus/acre Type A B C-F 10.000 8,000 20,000 $50 $75 $40 Allowance for impairment $100,000 $150,000 $480,000 Significant Significant Individually Insignificant During the current year, Leen Oil, abandoned lease A and two of the individually insignificant property in the total amount of $145,000. How much is the amount to be recorded for surrender lease expenses? DA 5400,000 B. 5500,000 C. $545.000 0.5335.000