On September $10,$ Gravelly Company incurred the following costs for one of its printing presses:

Purchase of stapling attachment $...........................$ $$90,000$

Installation of attachment $.................................20,000$

Replacement parts for renovation of press $..................60,000$

Labor and overhead in connection with renovation of press $..28,000$

Neither the attachment nor the renovation increased the estimated useful life of the press. However, the renovation resulted in significantly increased productivity. What amount of the costs should be capitalized?