Focal Point Engineering Purchased a Trademark at the Beginning of Year

Focal Point Engineering purchased a trademark at the beginning of Year 1 for $200,000.Although the trademark's legal life is 20 years,economic benefits were expected for only 10 years.Also during Year 1,the company incurred research and development costs of $200,000.What is the book value of the trademarks at December 31,Year 1?

A) $175,000
B) $180,000
C) $200,000
D) $280,000