This Year Bauer Corporation Incurs the Following Costs in Development

This year Bauer Corporation incurs the following costs in development of new products: $$\begin{array} { | l | r | } \hline \text { Laboratory supplies } & \$ 55,000 \\\hline \text { Laboratory equipment purchased } & 50,000 \\\text { (5-year recovery property) } & \\\hline \text { Salaries (lab personnel) } & 90,000 \\\hline \text { Utilities } & 20,000 \\\hline \text { Total } & \$ 215,000 \\\hline\end{array}$$ 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.