On July 1, 2018, Erie Company Rented a Building from Another

On July 1, 2018, Erie Company rented a building from another company for $90,000 for a three-year time period. Erie Company debited the rent expense account when the payment was made. What adjustment for rent is necessary at December 31, 2018?

A) $30,000
B) $60,000
C) $75,000
D) $90,000