Tseng Company, acquired a machine that involved the following expenditures and related factors:

Gross invoice price	$228,000
Sales tax	8,500
Cash discount taken	3,420
Freight	4,050
Assembly of machine	5,400
Installation of machine	8,100
Assorted spare parts for future use	16,200
Tuning and adjusting machine before use	2,700

The initial accounting cost of the machine should be:

Select one:

A. $196,380

B. $253,330

C. $180,180

D. $203,220