On December 1, 2021, Carla Vista Corporation leased office space for 10 years at a monthly rental of $75000. On that date Carla Vista paid the landlord the following amounts:

Rent deposit	$75000
First month's rent	75000
Last month's rent	75000
Installation of new walls and offices	601200
	$826200

The entire amount of $826200 was charged to rent expense in 2021. What amount should Carla Vista have charged to expense for the year ended December 31, 2021?

$601200

$80010

$155010

$75000