On December 1, 2016, Goetz Corporation leased office space for 10 years at a monthly rental of $90,000. On that date Perez paid the landlord the following amounts:

Rent deposit$90,000

First month's rent90,000

Last month's rent90,000

Installation of new walls and offices495,000

$765,000

The entire amount of $765,000 was charged to rent expense in 2016. What amount should Goetz have charged to expense for the year ended December 31, 2016?

A.$90,000

B.$94,125

C.$184,125

D.$495,000