On March $1,2025,$ Marigold Dog Treat Company purchased a new conveyor component to be attached to its dog bone production line. The cost of this component was $$129000.$ Marigold also incurred $$16000$ of installation costs and $$17000$ of costs to rearrange the production line. By adding this component, Marigold estimates production of its dog bones will increase by $30\%,$ although the life of the production line was not extended. What amount of these costs should be capitalized?

$$ $$0$

$$129000$

$$145000$

$$162000$