Roosevelt Manufacturing recently purchased a new piece of equipment. The equipment was originally listed at a price of $45,000, but Roosevelt negotiated the invoice price down to $40,000. In addition to the invoice price, Roosevelt paid sales tax of $2,000 on the purchase, costs to have the equipment shipped and installed at Roosevelts warehouse of $5,000, and insurance for the first year of operation of $4,000. What amount should Roosevelt capitalize on the balance sheet related to the equipment purchase? Group of answer choices$56,000 $52,000 $51,000 $47,000