A plant site donated by a city to a manufacturer that plans to open a new factory should be recorded on the manufacturer's books at O a the nominal cost of taking title to it. Obits fair value. Ocone dollar (since the site cost nothing but should be included in the statement of financial position) Od the value assigned to it by the company's directors On September 10, 2021, Smith Printing incurred the following costs for one of its printing presses: Purchase of stapling attachment $84,000 Installation of attachment 10,000 Replacement parts for renovation of press 36,000 Labour and overhead in connection with renovation of press 3,000 Neither the attachment nor the renovation increased the estimated useful life of the press. However, the renovation resulted in significantly increased productivity. What amount of the costs should be capitalized? O a. So Ob S 106,000 OC. S 130,000 O d. $ 138,000