Southwest Milling Co$.$ purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$121,170.$ The seller agreed to allow a $5\mathrm{.}25$ percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $$2,720.$ Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $$930.$ The loader operator is paid an annual salary of $$17,260.$ The cost of the company's theft insurance policy increased by $$2,100$ per year as a result of acquiring the loader. The loader had a four$-$year useful life and an expected salvage value of $$9,100.$

Required

Determine the amount to be capitalized in the asset account for the purchase of the front$-$end loader. $($Round your answers to the nearest whole dollar. Amounts to be deducted should be indicated with minus sign.$)$

$\backslash$table$[[,],[$Costs that are to be capitalized:,$],[$List price,$],[$Add: Discount,$],[,],[$Freight cost$,],[$Specialist fee,$],[$Total costs,$]]$