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D is corrent.  ASC Topic 840 states that rent on operating leases should be expensed on a straight-line basis unless another method is better suited to the particular benefits and costs associated with the lease.  In this lease, the lessee must pay rent of $30,000 monthly for 10 years less the first 3 months, or 117 months (120 – 3).  Therefore, total rent expense for the 10 years is $3,510,000 (117 x $30,000).  Recognizing rent expense on a straight-line basis, year 1 rent expense is $87,750 ($3,510,000 x 3/120).
A is incorrect.    ASC Topic 840 states that rent on operating leases should be expensed on a straight-line basis unless another method is better suited to the particular benefits and costs associated with the lease.  In this lease, the lessee must pay rent of $30,000 monthly for 10 years less the first 3 months, or 117 months (120 – 3).  Therefore, total rent expense for the 10 years is $3,510,000 (117 x $30,000).  Recognizing rent expense on a straight-line basis, year 1 rent expense is $87,750 ($3,510,000 x 3/120).  
A is incorrect.    ASC Topic 840 states that rent on operating leases should be expensed on a straight-line basis unless another method is better suited to the particular benefits and costs associated with the lease.  In this lease, the lessee must pay rent of $30,000 monthly for 10 years less the first 3 months, or 117 months (120 – 3).  Therefore, total rent expense for the 10 years is $3,510,000 (117 x $30,000).  Recognizing rent expense on a straight-line basis, year 1 rent expense is $87,750 ($3,510,000 x 3/120).  
A is incorrect.    ASC Topic 840 states that rent on operating leases should be expensed on a straight-line basis unless another method is better suited to the particular benefits and costs associated with the lease.  In this lease, the lessee must pay rent of $30,000 monthly for 10 years less the first 3 months, or 117 months (120 – 3).  Therefore, total rent expense for the 10 years is $3,510,000 (117 x $30,000).  Recognizing rent expense on a straight-line basis, year 1 rent expense is $87,750 ($3,510,000 x 3/120).