Dempsey commenced the development st

单选题 Dempsey commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 20X4. Expenditure of $40,000 per month was incurred until the project was completed on 30 June 20X4 when the drug went into immediate production. The directors became confident of the project's success on 1 March 20X4. The drug has an estimated life span of five years; time apportionment is used by Dempsey where applicable. What is the amortization expense of Dempsey for the year ended 30 September 20X4?

A、 $40,000

B、 $80,000

C、 $4,000

D、 $8,000

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