Stucki Holdings Corp. incurred the following expenditures: $5,700 cost to replace the transmission in a company-owned vehicle; $19,300 cost of annual property insurance on the company’s production facilities; $15,100 cost to develop and register a design patent; $25,400 cost to add a security and monitoring system to the company’s distribution center; $700 cost to repair paint damage on a company-owned vehicle caused by normal wear and tear.

Required:
Which, if any, of these expenditures should be capitalized?