Q$22$: A firm began operating January $1$ and spent $$900,000$ in the first month of operations on the following items:

January advertising campaign $ $40,000$

Computer equipment $280,000$

$12-$month insurance policy $120,000$

January building rent $60,000$

January salaries $340,000$

Office supplies $10,000$

Automobile $30,000$

January utilities $20,000$

The total cash expenditures that should be capitalized as property, plant, and equipment is

A$.$ $$80,000$

B$.$ $$310,000$

C$.$ $$370,000$

D$.$ $$440,000$