Lightfoot Corp. incurred the following expenditures: $8,000 cost of annual 2 points property insurance on the company's warehouse; $12,000 cost to develop and register a trademark; $30,000 cost to pave the parking lot for the company's distribution center; $2,000 cost of repairs and maintenance on the company's lawn service equipment. The total amount of these expenditures that Lightfoot Corp. should be capitalized are? O $38,000. O $42,000. O $44,000. O $50,000