On March 1, Bartholomew Company purchased a new stamping machine with a list price of $76,000. The company paid cash for the machine; therefore, it was allowed a 5% discount. Other costs associated with the machine were: transportation costs, $1,900; sales tax paid, $4,320; installation costs, $1,300; routine maintenance during the first month of operation, $1,800. The cost recorded for the machine was:

A$78,420.

B$72,200.

C$79,720.

D$81,520.