This Year Bauer Corporation Incurs the Following Costs in Development

This year Bauer Corporation incurs the following costs in development of new products: No benefits are realized from the research expenditures until next year. If Bauer Corporation elects to expense the research expenditures, the deduction is

A) $10,000 this year and $175,000 next year.
B) $175,000 next year.
C) $175,000 this year.
D) $215,000 this year.