Carson Corp. purchased a used machine for $172,000. The machine required installation costs of $5,400, transportation costs of $3,900, and insurance while in transit of $1,000. An extended warranty was acquired on the machine for $4,400 and the machine needed $10,200 of repairs before it could be used. At which of the following amounts would the machine be recorded? A. $192,500 B. $182,300 C. $177,400 D. $181,300