Ryan Company purchased a building on January 1, 2018, for $250,000. In addition, during 2018 the following costs related to the building have been incurred: Utilities $ 12,000 Property tax 4,000 Expansion of the building 53,000 New air conditioning system 28,000 General maintenance $ 19,000 The amount of expenditures to capitalize for the year (not including the initial purchase of the building) is: O $81,000 O $72,000 $85,000 $35,000