Perry Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2017, 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 general and administrative expenses for 2017?

a. $1,230,000.

b. $1,320,000.

c. $1,410,000.

d. $1,500,000.