On September $10,2023,$ Sheridan Printing incurred the following costs for one of its printing presses:

Purchase of stapling attachment

$$95000$

Installation of attachment

$11900$

Replacement parts for renovation of press

$38700$

Labour and overhead in connection with renovation of press

$14500$

Neither the attachment nor the renovation increased the estimated useful life of the press. However, the renovation resulted in significantly increased productivity. What amount of the costs should be capitalized?

$$$$121400$

$$$$160100$

$$$$145600$

O $$0$