单选题 On January 1,2008, Tenant Company leased office space from Landlord Inc. for 5 years at $ 75000 per month. On that same date, Tenant made the following payments to Landlord:

First month's rent	$75000
Last month's rent	75000
Security deposit	100000
Lease improvements	1500000

The leasehold improvements include build-out costs to install office walls, restrooms, and a kitchen. Tenant allocates the cost of the leasehold improvements over the lease term using the straight-line method. What amount of total lease expense should Tenant report for the year ended 2008 and what is the balance of all of the lease related assets on December 31, 2008, assuming the lease payments are made on the first day of each month? Lease expense Lease related assets A. $1200000 $1200000 B. $ 375000 $1375000 C. $1200000 $1375000 Use the following information to answer Question 53 through 57.

Sales of equipment Dividends paid Capital expenditures Stock repurchase Net income Deferred tax liabilities decrease Decrease in long-term debt Purchase of land Taxes paid Increase in inventory Increase in account payable

84 98 140 70 140 28 42 14 126 168 112