Oskar Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2020, included the following expense accounts:

Accounting and legal fees		$120,000
Advertising		150,000
Freight-out		75,000
Interest		60,000
Loss on sale of long-term investments		30,000
Officers' salaries		180,000
Rent for office space		160,000
Sales salaries and commissions		110,000

One-half of the rented premises is occupied by the sales department. How much of the expenses listed above should be included in Oskars general and administrative expenses for 2020?

$470,000

$410,000

$440,000

$380,000