List price: $$44,300$; terms: $\frac{2}{10},\frac{n}{30}$; paid within the discount period.

Transportation$-$in: $$800.$

Installation: $$540$

Cost to repair damage during unloading: $$549.$

Routine maintenance cost after eight months: $$140.$

Basket Purchase of Copier, Computer, and Scanner for $$47,200$ with Fair Market Values

Copier, $$23,898$

Computer, $$6,259$

Scanner, $$26,743$

Land for New Warehouse with an Old Building Torn Down

Purchase price, $$81,800$

Demolition of building, $$5,380$

Lumber sold from old building, $$1,090.$

Grading in preparation for new building, $$7,600$

Construction of new building. $$208,000$

Required

In each of these cases, determine the amount of cost to be capitalized in the asset accounts.