TLR Productions Pays $150,000 on January 1 to Acquire a Patent

TLR Productions pays $150,000 on January 1 to acquire a patent on a new production tool. It is expected that this patent's useful life will be 6 years. What will the journal entry be to record the first year's amortization?

A) Debit Amortization Expense $150,000, credit Cash $150,000
B) Debit Amortization Expense $25,000, credit Accumulated Amortization $25,000
C) Debit Patents $150,000, credit Amortization $150,000
D) Debit Amortization Expense $25,000, credit Patents $25,000