Ryan Company purchased a building on January 1, 2021, for $260,000 in addition during 2021 the following constelated to the bodia have been incurred: Utilities Property tax Expansion of the building New air-conditioning system General maintenance $22,600 5,000 63,000 38,000 $29,000 The amount of expenditures to capitalize for the year (not including the initial purchase of the building) Multiple Choice $101.000 5.OCN) $52.0) 392,000