An organization is planning to upgrade the desktop systems for all of its administrative assistants. Currently, the assistants have different operating systems and software versions making sharing information difficult. The new systems will include Office 365 to allow for consistent software and easy updates. There are currently 28 assistants and the project will include two backup systems for future failures. The total cost for the project is expected to be $57,870 for an all-in-one desktop, (30 * $1,929), MS 365 Business Premium ($20 per user per month), and $11,070 for personal color laser printers (30 * $369). What part, if any, of this equipment and software can be capitalized? Should it be capitalized? Explain why or why not.