Question: Mariappan Incorporated incurred the following expenditures: $19,000 cost to develop and register a patent; $24,000 cost of annual property tax on its production facilities; $85,000 cost to install a high-tech surveillance and alarm system on the company's distribution center; $7,000 cost of fees paid to diversity and inclusion training consultants. The total amount of these expenditures that Mariappan Incorporated should be capitalized are?