[单选题]
An entity incurred the following costs related to a patent purchased during the current year:Patent purchase priceUSD300,000Nonrefundable VAT taxes3,000Research expenditures related to the patent25,000Legal costs to register the patent12,000Training production staff on the use of the patent5,000Administrative salaries2,000Under IFRS, the entity should recognize a patent asset of:
A .USD315,000
B .USD300,000
C .USD340,000
D .USD322,000
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