i think the answer is $13,000 can someone please verify

Atlas Trucking incurred the following costs during 2018: $15,000 to overhaul a tractor-trailer rig. The overhaul is expected to increase the life of the rig by three years. $3,000 to repair a broken component on the air-conditioning system $60,000 to reconfigure the loading and unloading facilities. The reconfiguration is expected to reduce costs and increase efficiency $10,000 to refuel and lubricate equipment. These activities are expected to help the machines maintain their current level of production efficiency. What is the total amount of costs incurred by Atlas during 2018 that should be expensed? $73,000 $13.000 $88.000 $3.000 $28,000