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 tool	22,000

How much of the above costs, in total, should be capitalized?

Group of answer choices

$39,000

$54,000

$20,000

$0

$42,000