The Nameless Cove Hotel (Nameless Cove) is a luxury resort in Atlantic Canada. Recently, Nameless Cove built a new, Olympic-size swimming pool on its grounds. The pool was constructed by Deep and Sure Pool Company (Deep and Sure). The following costs were incurred to build the pool: Required: Determine the amount that should be capitalized as part of the cost of the pool. Included Excluded Cost of the pool