Grab Manufacturing Co. purchased a ten-ton draw press at a cost of $182,000 with terms of 4/15, n/45. Payment was made within the discount period. Shipping costs were $3,600, which included $220 for insurance in transit. Installation costs totaled $12,700, which included $4,400 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 ten-ton draw press is:

A.	$191,020.
B.	$186,620.
C.	$174,720.
D.	$193,020.