15. DEF, Inc. purchases machinery for use in its manufacturing business during FY 2020 and incurs the following expenditures in connection with the purchase

42,500 purchase price, payable in full 30 days after delivery

4000 tax on the purchase price

2200 for delivery of the machinery

3000 for installation and testing of the machinery

1100 to train staff on operating the machinery

2100 to train staff on maintaining the machinery

3350 to reinforce the factory floor and ceiling joists to accommodate the machinerys weight.

11,500 to repair the factory roof (a repair expected to extend the useful life of the factory by five years).

1,000 to have the interior of the factory and adjoining offices repainted for maintenance reasons. The repainting neither extends the life of factory and offices nor improves their usability.

How much of these expenditures does the company have to capitalize?

To expense?