On March $1,2025,$ Sheridan Dog Treat Company purchased a new conveyor component to be attached to its dog bone production line. The cost of this component was $$108000.$ Sheridan also incurred $$18000$ of installation costs and $$13000$ of costs to rearrange the production line. By adding this component, Sheridan 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?

$$ $$108000$

$$ $$0$

$$ $$139000$

$$ $$126000$