On December 1, 2021, Sunland Corporation leased office space for 10 years at a monthly rental of $86000. On that date Sunland paid the landlord the following amounts:

Rent deposit	$86000
First month's rent	86000
Last month's rent	86000
Installation of new walls and offices	688800
	$946800

The entire amount of $946800 was charged to rent expense in 2021. What amount should Sunland have charged to expense for the year ended December 31, 2021?

$91740

$86000

$688800

$177740