$2\mathrm{.}7$ New Corporate Headquarters Fox Investments is building a new corporate headquarters. In doing so$,$ Fox will

$270$

incur construction costs $($ $$2$ million$),$ permit fees from the town $($ $$50,000),$ and costs to obtain architectural plans $($$$30,000).$ Fox has asked you which of these costs should be included in the capitalized value of its new building.