On March $1,2025,$ Sprightly Dog Treat Company purchased a new conveyor component to be attached to its dog b production line. The cost of this component was $$120,000.$ Sprightly also incurred $$17,000$ of installation costs and $$15,000$ of costs to rearrange the production line. By adding this component, Sprightly estimates that the productio 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?