Idaho Corp. incurred the following costs for one of its potato processing machines Purchase of sorting and shrink-wrapping attachment Installation of attachment Replacement parts for refurbishment of machine Labor and overhead related to the refurbishment $25,000 5 , 15,000 9,000 The refurbishment improved machine efficiency by 20%. Neither the attachment nor the refurbishment increased the estimated useful life of the machine. What amount of the above costs should be capitalized? $24.000 $54.000 $30,000 $0