May Corp. has estimated that total depreciation expense for the year ending December 31, 2022, will amount to $400,000 and that 2022 year-end bonuses to employees will total $800,000. In May's interim income statement for the six months ended June 30, 2012, what is the total amount of expense relating to these two items that should be reported? a. P0 b. P600,000 c. P200,000 d. $1,200,000