Biggert Laboratories purchased a high$-$speed industrial ziggywig machine at a cost of $$420,000.$ Shipping costs totaled $$15,000.$ Foundation work to house the ziggywig cost $$8,000.$ An additional water line had to be run to the equipment at a cost of $$3,000.$ Labor and testing costs totaled $$6,000.$ Materials used up in testing cost $$3,000.$ The capitalized cost is:

$$435,000.$

$$446,000.$

$$455,000.$

$$437,000.$