On January $1,2025,$ Milo Company rearranged its production line to improve efficiency resulting in greater productivity. The costs to rearrange the plant layout amounted to $$125,000$ and the costs to reinstall some of the machinery components were $$75,000.$ What amount of these costs should be capitalized? $(2$ points$)$

a$.$ $$125,000$

b$.$ $$-0-$

c$.$ $$200,000$

d$.$ $$75,000$