Suarez Company purchased a manufacturing machine on Jan. 1,2021 for $1,000,000. The machine was placed in Service on Jan. 4, 2021. The machine is being depreciated using the straight-line method with a 10-year useful life and $100,000 salvage value. Suarez has incurred the following expenditures relating to the machine. Check the box next to the items that should be capitalized as part of the cost of the machine