On September 10, 2020, Concord Corporation incurred the following costs for one of its printing presses: Purchase of attachment $84,500 Installation of attachment 5,800 Replacement parts for renovation of press 16,400 Labor and overhead in connection with renovation of press 6,500 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? O $113,200 $84,500 O $83,200. O $0