GoodResources Incurred the Following Costs How Much Would Be Capitalized as "Property, Plant or Equipment

Multiple Choice

GoodResources incurred the following costs: $$\begin{array} { | l | c | c | c | } \hline \text { Mine Site } & \begin{array} { c } \text { Costsincurred in } \\\text { exploration and } \\\text { evaluation }\end{array} & \begin{array} { c } \text { Costs incurred in } \\\text { development }\end{array} & \text { Status at year-end } \\\hline \text { Alpha } & 300,000 & 100,000 & \begin{array} { c } \text { Producing } @ 5 \% \text { of } \\\text { reserves }\end{array} \\\hline \text { Beta } & 200,000 & & \text { Abandoned } \\\hline \text { Zeta } & 100,000 & 200,000 & \text { In development } \\\hline\end{array}$$ How much would be capitalized as "property, plant or equipment" under the successful efforts method?

A) $100,000
B) $200,000
C) $300,000
D) $700,000