how much can you capitalize in year 3 when you have need an additional $20,000 in cash, $60,000 in investment in account receivable, and need additional $80,000 in Inventory and must maintain 60000 in accounts payable to begin operations on a project this is the first year of operations but the annualized revenue will be 800000 and variable costs will be 150000 and fixed costs will be 100000. what if anything can be capitalized or expensed?