An Inventory Count Conducted on 31^st December 20X1 Has Determined

An inventory count conducted on 31^st December 20X1 has determined that the Regal Hotel has a cleaning supplies inventory of $260. Accounting records indicate that the hotel had $140 of cleaning supplies at the commencement of the year and purchased $880 of cleaning supplies during the year. What amount should be expensed for cleaning supplies in the year ended 31^st December 20X1?

A) $760
B) $1,280
C) $1,020
D) $880
E) None of the above