On December 1, 2021, Cullumber Corporation leased office space for 10 years at a monthly rental of $81000. On that date Cullumber paid the landlord the following amounts:

Rent deposit $81000

First month's rent 81000

Last month's rent 81000

Installation of new walls and offices 648000

total $891000

The entire amount of $891000 was charged to rent expense in 2021. What amount should Cullumber have charged to expense for the year ended December 31, 2021?