In the current year, Big Burgers, Inc., expanded its fast food operations by opening several new stores in Texas. The company incurred the following costs in the current year: market appraisal ($79,000), consulting fees ($113,500), advertising ($74,000), and traveling to train employees ($49,300). The company is willing to incur these costs because it foresees strong customer demand in Texas for the next several years. What amount should Big Burgers report as an expense in its income statement associated with these costs?