36. On November 2, Corely Co. incurred the following costs for one of its printing presses: Purchase of collating and stapling attachment $168,000 (which included sales tax of $100 and freight of $50); Installation of attachment $72,000; Replacement parts for overhaul press $52,000; Labor and overhead in connection with overhaul $28,000. The overhaul resulted in a significant increase in production. Miscellaneous ordinary repairs amounted to $4,000. What amount of the above costs should be capitalized? a. $0 c. $240,000 I b. $168,000 d. $320,000