You are performing tests of details over property, plant and equipment $($PP&E$)$ and notice that an invoice amounting to $30,000,$ relating to routine repairs & maintenance of an asset, has been capitalised. It is set to depreciate over $3$ years, the remaining life of the asset. The invoice is dated the last day of the year and therefore no depreciation related to this capitalisation has been recorded.

What is the journal entry that would be posted to the SUM? $($Choose one answer$)$

A: Dr Repairs & Maintenance Expense $20,000$

Cr PP&E $20,000$

B: Dr PP&E $30,000$

Cr Repairs & Maintenance Expense $30,000$

C: Dr PP&E $20,000$

Cr Repairs & Maintenance Expense $20,000$

D: Dr Repairs & Maintenance Expense $30,000$

Cr PP&E $30,000$