During 2016, Frank Company Incurred $200,000 in Legal Fees in Defending

During 2016, Frank Company incurred $200,000 in legal fees in defending a patent with a carrying value of $3,500,000 against an infringement. Farver's lawyers were successful with the defense of the patent. The legal fees should be

A) expensed in 2016 and classified as ordinary expense.
B) classified as an extraordinary item on the income statement for 2016.
C) capitalized and amortized over the remaining legal life of the patent.
D) capitalized and amortized over the remaining economic life or legal life of the patent, whichever is shorter.