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:
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（）Use the following information to answer Question 53 through 57.
A. $1200000 $1200000
B. $ 375000 $1375000
C. $1200000 $1375000
参考答案：C
解析：
Total annual lease expense is $ 1200000 [($ 75000 monthly payment×12 months)+($1500000 lease improvements/5 years)]. At the end of 2008, Tenant will report lease related assets of $1375000 [$ 75000 prepaid rent+100000 deposit+$1200000 book value of leasehold improvements].
sinl00πt（V），则下列说法中正确的是（ ）
V