Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $177,000 with terms of 1/15, n/45. Payment was made within the discount period. Shipping costs were $4,600, which included $260 for insurance in transit. Installation costs totaled $11,700, which included $4,800 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is:

A. 191,530

B. 196,530

C. 195,030

D. 189,530