Jason's Reclaimers entered into a contract with Gary's Demolition to manage the processing of recycled materials on Gary's various demolition projects. Services for the $3-$year contract include collecting, sorting, and transporting reclaimed materials to recycling centers or contractors who will reuse them. Jason's incurs selling commission costs of $$2,180$ to obtain the contract. Before performing the services, Jason's also designs and builds receptacles and loading equipment that interfaces with Gary's demolition equipment at a cost of $$25,100.$ These receptacles and equipment are retained by Jason's and can be used for other projects. Gary's promises to pay a fixed fee of $$12,850$ per year, payable every $6$ months for the services under the contract. Jason's incurs the following costs: design services for the receptacles to interface with Gary's equipment $$3,220,$ loading equipment controllers $$6,400,$ and special testing and OSHA inspection fees $$2,180($some of Gary's projects are on government property$).$

$($a$)$

Determine the costs that should be capitalized as part of Jason's Reclaimers revenue arrangement with Gary's Demolition. $($If answer is $0,$ please enter $0.$ Do not leave any fields blank.$)$

Commission costs

$

Design services

$

Cost of loading equipment controllers $

Inspection fees

$

Receptacles and loading equipment

$