On January 2, 2018, Wayne, Inc., signed an eight-year lease for office space. Wayne classified the lease as a finance lease. Wayne 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, Wayne made general improvements to the premises costing $360,000 and having an estimated useful life of 10 years. At December 31, 2020, Wayne's intentions as to the exercise of the renewal option are uncertain because they depend upon future office space requirements. Wayne should record amortization of leasehold improvements for 2020 at Select one: a. $30,000. b. $36,000. c. $45,000. d. $60,000