Monty Co. recently installed some new computer equipment. To prepare for the installation, Monty had some electrical work done in what was to become the server room, costing $23,500. The invoice price ofthe server equipment was $198,000. Three printers were also purchased at a cost of $2,200 each. The software for the system was an additional $42,300. The server equipment was believed to have a useful life of eight years, but due to the heavy anticipated usage,the printers were expected to have only a four-year useful life. The software to run the system was estimated to require a complete upgrade in five years to avoid obsolescence.Additionally, it cost $12,800 for delivery.All ofthe above costs were subject to a 6% non-refundable provincial sales tax. During the installation, a training course was conducted for the staffthat would be using the new equipment, at a cost of $9,580.Assume that Monty follows IFRS, and that any allocation of common costs is done to the nearest 1% (e.g., 80%, 6%, 14%). b)) Assume that Monty decides to capitalize the following components ofthe computer system: server equipment, printers, and software.Calculate the amount to be capitalized for each ofthese asset groups. (Round percentage to 0 decimal places, e.g. 52% and final answers to 0 decimal places, e.g. 5,275.)