Determine the acquisition cost: Company X has acquired machinery for $ 45,000,000, and has also incurred the following expenses related to said acquisition:

Customs duties paid at customs: $ 4,500,000.

Discounted VAT (deductible on rent): $ 9,405,000. (VAT special treatment art. 258-1

Transportation to the headquarters: $ 1,500,000

Personnel training: $ 2,000,000

Winery adaptation works: $ 8,000,000

Which is the correct answer?

a) $ 60,405,000

b) $ 61,000,000

c) $ 59,000,000

d) $ 70,405,000