On September 10, 2022, Jingle Bells Co. incurred the following costs for one of its printing presses: Purchase of attachment $71,500 Installation of attachment 6,500 Replacement parts for renovation of press 23,400 Labor and overhead in connection with renovation of press 9,100 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?