Grover Co. installed new assembly line production equipment at a cost of $180,000. Grover had to rearrange the assembly line and remove a wall to install the equipment. The rearrangement cost $15,000 and the wall removal cost $5,000. The rearrangement did not increase the life of the assembly line, but it did make it more efficient. What amount of these costs should be capitalized be Grover?

$185,000

$180,000

$195,000

$200,000