Mobius Investments Limited (MIL) commenced its first non-structural renovation works in financial year 2015 at the cost of $93,000 and incurred a further $186,000 in financial year 2016. In financial year 2018, it upgraded its reception area and spent $153,000 on non-structural renovation costs. What is the amount deductible under Section 14Q in Year of Assessment 2019?

a. $113,000

b. $100,000

c. $144,000

d. $51,000