On january 2, 2005, ames corp. signed an eight-year lease for office space. ames has the option to renew the lease for an additional four-year period on or before january 2, 2012. during january 2005, ames incurred the following costs: $120,000 for general improvements to the leased premises with an estimated useful life of 10 years.$50,000 for office furniture and equipment with an estimated useful life of 10 years. at december 31, 2005, ames' intentions as to the exercise of the renewal option are uncertain. a full year's amortization of leasehold improvements is taken for calendar year two. in ames' december 31, 2005 balance sheet, accumulated amortization should be: a) $10,000b) $15,000c) $17,000d) $21,250