Indicate whether the following costs should be expensed when incurred or capitalized. Also, indicate the correct accounting treatment for items that should be capitalized. (a) $13,000 paid to rearrange and reinstall machinery. The amount is considered material and original installation costs are unknown. [Select ] (b) $200,000 paid for addition to building. [Select ] (c) $200 paid for tune-up and oil change on delivery truck. [ Select ] (d) $7,000 paid to replace a wooden floor with a concrete floor. This increases the quality of productivity of the building. Book value of original floor is unknown. [ Select] (e) $2,000 paid for a major overhaul on a truck, which extends the useful life. Carrying value of the portion of the truck that was overhauled is unknown. [ Select ]