Pls help! In which of the following situations would the largest amount be recorded as an expense of the current year? (Assume accrual basis accounting.)

A)$4,000 is paid in January for equipment with a useful life of four years.

B)$1,800 is paid in January for a two-year fire insurance policy.

C)$900 is paid to an attorney for legal services rendered during the current year.

D)$1,200 cash dividends are declared and paid.