Delilah Manufacturing Company, a calendar year reporting company, purchased a machine for $80,000 on January 1, 2019. At the date of purchase, Delilah incurred the following additional costs:

Loss on sale of old machinery	$	1,500
Freight-in		800
Installation cost		2,300
Sales tax paid on new machine		500
Testing costs prior to regular operation		300

The estimated salvage value of the machine was $5,000, and Delilah estimated the machine would have a useful life of 15 years, with depreciation being computed using the straight-line method. On January 1, 2020, accessories costing $5,200 were added to the machine in order to reduce operating costs and improve the machine's output. These accessories neither prolonged the machine's life nor provided any additional salvage value.

Required:

1. What is the cost assigned to the machine at January 1, 2019?
2. What should Delilah record as depreciation expense for 2020?