STITCHES COMPANY reports operating expenses in two categories: selling; and general and administrative.

The adjusted trial balance at December 31, 2020 included the following expenses and loss accounts:

Accounting and legal fees $240,000

Advertising $300,000

Freight-in $160,000

Interest $140,000

Loss on sale of long-term investment $60,000

Officers' salaries $450,000

Rent for office space $440,000

Sales salaries and commissions $280,000

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

How much is STITCHES's total distribution costs for 2020?

a)300,000

b)740,000

c)800,000

d)960,000