Riley Holdings Corp. incurred the following expenditures: $4,000 cost to replace the transmission in a company-owned vehicle; $17,300 cost of annual property insurance on the companys production facilities; $14,700 cost to develop and register a design patent; $63,100 cost to add a security and monitoring system to the companys distribution center; $1,300 cost to repair paint damage on a company-owned vehicle caused by normal wear and tear.

Required:

Which, if any, of these expenditures should be capitalized? (Select all that apply.)

	$4,000 $14,700 $63,100 $17,300 $1,300