Sandpiper Corporation Paid $120,000 for Annual Property Taxes on January

Sandpiper Corporation paid $120,000 for annual property taxes on January 15,2014,and $20,000 for building repair costs on March 10,2014.Total repair expenses for the year were estimated to be $200,000,and are normally accrued during the year until incurred.What total amount of expense for these items was reported in Sandpiper's first quarter 2014 interim income statement?

A) $ 50,000
B) $ 80,000
C) $100,000
D) $140,000