For each of the following situations, identify whether the cost should be capitalized or expensed when incurred: (a) $2.700 transportation costs for the purchase of new equipment (b) $100 service charge for annual safety inspection of equipment (c) $5,000 for a major overhaul that extended the useful life of a plece of equipment (d) $6 million for a new extension of a factory building e) $200 routine maintenance on equipment