On January 1, Year 1, a company capitalized $100,000 of costs for software that is to be sold. The company amortizes the software costs on a straight-line basis over five years. The carrying value of the software costs on January 1, Year 3, was $60,000. As of December 31, Year 3, the estimated future gross revenue to be generated from the sale of the software is $23,000, and the estimated future cost of disposing of the software is $8,000. What amount should the company expense related to the software costs for the year ended December 31, Year 3? A. $15,000 (18%) B. $35,000 (17%) C. $37,000 (19%) D. $45,000 (44%)