On January 2, 2018, Upton, Inc., signed a ten-year lease for office space. Upton classified the lease as a finance lease. Upton has the option to renew the lease for an additional four-year period on or before January 2, 2022. During early January 2020, two years after occupying the leased premises, Upton made general improvements to the premises costing $400,000 and having an estimated useful life of 15 years. At December 31, 2020, Upton's intentions as to the exercise of the renewal option are uncertain because they depend upon future office space requirements.

Upton should record amortization of leasehold improvements for 2020 at:

	A.	$30,000
	B.	$36,000
	C.	$40,000
	D.	$50,000