A Government Incurred Expenditures for Its Infrastructure as Follows: $20

A government incurred expenditures for its infrastructure as follows: $20 million for general repairs; $21 million to extend the life of existing infrastructure; $22 million for improvements and additions. If depreciation is to be charged, the amount would be $23 million. Which of the following would be true?

A) If the government chose to use the modified approach to record infrastructure, the amount to be charged as expense would be $43 million
B) If the government chose not to use the modified approach to record infrastructure, the amount to be charged to expense would be $41 million
C) Both of the above
D) Neither of the above