Wilson Manufacturing incurred the following costs during the year:

Costs Incurred:

- For routine maintenance of production equipment: $18,300

- For purchase of trademark from another company: 60,000

- For monthly insurance premium on factory:1,500

- For license tab renewals on company vehicles: 1,313

- For remodeling office building to create two conference rooms: 129,600

- For sales tax on furniture purchased for new conference room: 5,250

A. Compute the total of the above amounts that should be capitalized.

B. Compute the total of the above amounts that should be expenses.