Account for property, plant, and equipment related costs after acquisition

Petes Pizza incurred the following costs during 2019:

Purchase of warming units for delivery vehicles	$25,000
Cost to install warming units	2,000
Replacement parts for refurbishment of pizza ovens	6,000
Labor related to refurbishment of ovens	2,000

The refurbishment improved the efficiency of the ovens by 20% but did not extend the ovens useful life. This is the first time Petes had installed warming units in its vehicles. Of the above costs, $___________ should be capitalized.

Select one:

a. $8,000

b. $27,000

c. $31,000

d. $25,000

e. $0

f. $35,000