Indicate which of the following costs should be expensed when incurred.

a)$13,000 paid to rearrange and reinstall machinery.

b)$200,000 paid for addition to building.

c)$200 paid for tune-up and oil change on delivery truck.

d)$7,000 paid to replace a wooden floor with a concrete floor.

$2,000 paid for a major overhaul on a truck, which extends the useful life.