Accounting: A company created a patent of its own and obtained its patent rights after review and registration by relevant departments. The research and development fee for this patent is 150,000 yua

1 A company created a patent of its own and obtained the patent right after review and registration by the relevant departments. The research and development fee for the patent right was 150,000 yuan, of which 8% was the expenditure that met the capitalization conditions during the development phase. Ten thousand yuan, the registration fee incurred is 20,000 yuan, and the lawyer's fee is 10,000 yuan. The recorded value of the patent is ()

A 150,000 yuan B 210,000 yuan C 110,000 yuan D 180,000 yuan Yuan

Choose C