Pierce Company incurred \(\$ 150,000\) of research and development costs in its laboratory to develop a patent granted on January 2, 1995. On July 31, 1995, Pierce paid \(\$ 35,000\) for legal fees in a successful defense of the patent. The total amount debited to Patents through July 31, 1995, should be:

a. \(\$ 150,000\).

b. \(\$ 35,000\)

c. \(\$ 185,000\).

d. some other amount.