Pete$$s Pizza incurred the following costs:

Purchase of warming units for delivery vehicles $$30,000$

Cost to install warming units $2,400$

Replacement parts for refurbishment of pizza ovens $7,200$

Labor related to refurbishment of ovens $2,400$

The refurbishment improved the efficiency of the ovens by $20\%$ but did not extend the oven$$s useful life. This is the first time Pete$$s had installed warming units in its vehicles. Of the above costs, $$\_\_\_\_\_\_\_\_\_\_\_$ should be capitalized.

a$.$

$$9,600$

b$.$

$$30,000$

c$.$

$$37,200$

d$.$

$$42,000$

e$.$

$$32,400$

f$.$

$$0$