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.The corporation does not claim Sec.179 or bonus depreciation on any of its assets.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.