The following items were among those that were reported on Dye Co.'s income statement for the year ended December 31, 2010: Legal and audit fees $130,000 Rent for office space 180,000 Interest on inventory floor plan 210,000 Loss on abandoned equipment used in operations 35,000 The office space is used equally by Dye's sales and accounting departments. What amount of the above-listed items should be classified as general and administrative expenses in Dye's multiple-step income statement?

Select one: a. $310,000. b. $220,000. c. $430,000. d. $255,000.