Miscellaneous costs associated with the purchase of new equipment? include:

Insurance costs before the equipment is ready for use	$3,000
Maintenance costs before the equipment is ready for use	700
Insurance costs after the equipment is placed into service	1,400
Cost of trial run	800
Training costs for employees to learn how to use equipment	400

What is the amount assigned to the new? equipment?

A.$4,200.

B.$4,500.

C.$4,900.

D.$6,300.