In the year ending 31/12/X9, a company purchased machinery costing 80,000. Other costs relating to the machinery in the year were as follows:

- Transport and installation 10,000

- Testing and set up 2,000

- Staff training 5,000

- Maintenance 1,500

According to IAS 16 Property, Plant & Equipment, what is the total capitalised cost of the asset at the year ending 31 Dec X9?

A. 97,000

B. 92,000

C. 90,000

D. 98,500