Terra Corp What Is Terra Corp

Terra Corp. purchased a new enterprise software system and incurred the following costs: $$\begin{array} { | l | r | } \hline \text { Cost of the system } & \$ 800,000 \\\hline \text { Installation of system } & 5,000 \\\hline \text { Testing of system } & 6,000 \\\hline \text { Initial training of employees } & 9,000 \\\hline\end{array}$$ What is Terra Corp.'s basis in the software system?

A) $800,000
B) $805,000
C) $811,000
D) $820,000