Daniel's Reclaimers entered into a contract with Mark's Demolition to manage the processing of recycled materials on Mark's various demolition projects. Services for the 3-year contract include collecting, sorting, and transporting reclaimed materials to recycling centers or contractors who will reuse them. Daniel's incurs selling commission costs of $2,070 to obtain the contract. Before performing the services, Daniel's also designs and builds receptacles and loading equipment that interfaces with Mark's demolition equipment at a cost of $28,230. These receptacles and equipment are retained by Daniel's and can be used for other projects. Mark's promises to pay a fixed fee of $12,510 per year, payable every 6 months for the services under the contract. Daniel's incurs the following costs: design services for the receptacles to interface with Mark's equipment $2,710, loading equipment controllers $6,150, and special testing and OSHA inspection fees $2,070 (some of Mark's projects are on government property). Determine the costs that should be capitalized as part of Daniel's Reclaimers revenue arrangement with Mark's Demolition. (If answer is 0 , please enter 0 . Do not leave any fields blank.)