Gareth, a sales tax registered trader purchased a computer for use in his business. The invoice for the computer

showed the following costs related to the purchase:

$

Computer 890

Additional memory 95

Delivery 10

Installation 20

Maintenance (1 year) 25

1,040

Sales tax (175%) 182

Total 1,222

How much should Gareth capitalise as a non-current asset in relation to the purchase?

A $1,193

B $1,040

C $1,222

D $1,015