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C is corrent. The professional fees expense amount of $82,000 must be adjusted if any year 1 expenses have been incurred, but not yet paid or recorded (accrued expenses). No adjustment is necessary for the consulting work since Pak has recorded $55,000 of expense based on work performed in year 1. However, an adjustment must be made for attorney fees since at 12/31/Y1 neither the fees for November year 1 ($6,000) or December year 1 ($7,000) have been recorded. These amounts must be recorded as an expense and liability at 12/31/Y1, resulting in total professional fees expense of $95,000 ($82,000 + $6,000 + $7,000).
A is incorrect because it only includes the November legal fees but fails to account for the December legal fees.
B is incorrect because it ignores the legal fees.
D is incorrect because it incorrectly includes the consulting fees.