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On January 2, 2020, Concord Corporation replaced its boiler with a montent on the following information www on that date $151000 Purchase price of new bioder Carrying amount of old boller 10800 4500 Fair value of old boiler Installation cost of new boiler 21400 The old boiler was sold for $4500. What amount should Concord capitalize as the cost of the new boiler? $151000 $161800. O $166300 $172400