Perry 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 $420,000

Advertising 360,000

Freight-out 225,000

Interest 180,000

Loss on sale of long-term investments 90,000

Officers' salaries 540,000

Rent for office space 540,000

Sales salaries and commissions 405,000

One-half of the rented premises is occupied by the sales department.

How much of the expenses listed above should be included in Perry's selling expenses for 2020?

Select one:

a.$765,000.

b.$990,000.

c.$1,035,000.

d.$1,260,000.