Southwest Milling Company purchased a front$-$end loader to move stacks of lumber. The loader had a list price of $$122,660.$ The seller agreed to allow a $6\mathrm{.}00$ percent discount because Southwest Milling paid cash. Delivery terms were FOB shipping point. Transportation cost amounted to $$2,570.$ Southwest Milling had to hire a specialist to calibrate the loader. The specialist's fee was $$960.$ The loader operator is paid an annual salary of $$18,060.$ The cost of the company's theft insurance policy increased by $$2,460$ per year as a result of acquiring the loader. The loader had a four$-$year usefut life and an expected salvage value of $$9,000.$

Required:

Determine the amount to be capitalized in an asset account for the purchase of the frontend loader.

Note: Round your answers to the nearest whole dollar. Amounts to be deducted should be indicated with minus sign.

$\backslash$table$[[$Cosis that are to be capitalized:,$],[$List price,$],[,],[,],[,],[,],[$Total costs,$]]$