Wahaj Energy Corporation acquired a lease with a three-year primary term paying $50 per acre. During the next two years, Wahaj drilled four dry holes in the property. With only one more year of the primary term left, Wahaj still intends to try one more time. Should any impairment be recognized on the property? O A Impairment should be recognized at the end of the third year B. Impairment should be recognized at the end of the second year OC. Impairment should not be recognized at the end of the second year but recognized at the end of the third year. D. Impairment should not be recognized at all