This year Bauer Corporation incurs the following costs in development of new products:

Laboratory supplies $ 55,000
Laboratory equipment purchased
(5-year recovery property) 50,000
Salaries (lab personnel) 90,000
Utilities 20,000
Total $215,000

No benefits are realized from the research expenditures until next year. If Bauer Corporation elects to expense the research expenditures, the deduction is:

A) $10,000 this year and $175,000 next year.

B) $175,000 next year.

C) $175,000 this year.

D) $215,000 this year.