$14.$

A company purchased a $10-$ton draw press at a cost of $$187,000$ with terms of $2/15,$ n$45.$ Payment was made within the discount period. Shipping costs were $$3,800,$ which included $$320$ for insurance in transit. Installation costs totaled $$12,900,$ which included $$4,600$ for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the $10-$ton draw press is: