Tory Inc, a toy manufacturer, owns an office building a factory to build the toys, and equipment. During 2019, Tory did not acquire any new buildings or equipment, but incurred the following costs related to its current property, plant and equipment $7,700 for the factory's utilities 550,000 to install upgraded parts to enhance equipment productivity $3,000 for monthly factory cleaning 55,600 for routine equipment maintenance $65,000 to construct a guest sitting area in the office building The costs incurred during 2019 would be recorded as- Select one: a. so in operating expenses and $131,300 added to the long-term assets and depreciated over the remaining life of the assets b. $16,300 in operating expenses and $115,000 added to the long-term assets and depreciated over the remaining life of the assets, C$131,300 in operating expenses and $0 added to the long-term assets and depreciated over the remaining life of the assets, d. $66,300 in operating expenses and $65,000 added to the long-term assets and depreciated over the remaining life of the assets