Lightfoot Corp

Multiple Choice

Lightfoot Corp.incurred the following expenditures: $8,000 cost of annual property insurance on the company's warehouse; $12,000 cost to develop and register a trademark; $30,000 cost to pave the parking lot for the company's distribution center; $2,000 cost of repairs and maintenance on the company's lawn service equipment.The total amount of these expenditures that Lightfoot Corp.should be capitalized are?

A) $38,000.
B) $42,000.
C) $44,000.
D) $50,000.