On January $1,2024,$ a company began construction of an automated cattle feeder system. The system was finished and ready for use on September $30,2025.$ Expenditures on the project were as follows:

$\backslash$table$[[$January $1,2024,$$$210,000$

A$.420,000$

B$.364,000$

C$.314,000$

D$.522,000$