Ryan Company purchased a building on January 1, 2021, for $259,000. In addition, during 2021 the following costs related to the building have been incurred: Utilities Property tax Expansion of the building New air-conditioning system General maintenance $21,000 4,900 62,000 37,000 $28,000 The amount of expenditures to capitalize for the year (not including the initial purchase of the building) is: Multiple Choice 0 $44,000. $51,800 o $99,000 $90,000