Locomotive Enterprises incurred the following costs designing and building a specialized tool: Engineering department costs (salaries and supplies) to design the tool $12,000 Cost to purchase the patent on a component used in the equipment 15,000 Fees paid to Landslide Legal to register the patent 5,000 Production department costs to build a prototype of the 22,000 tool How much of the above costs, in total, should be capitalized? $42.000 $39,000 $20,000 $0 $54.000