On September $10,2025,$ Vaughn Manufacturing incurred the following costs for one of its printing presses:

Purchase of attachment

$$61500$

Installation of attachment

$5200$

Replacement parts for renovation of press

$17300$

Labor and overhead in connection with renovation of press

$6600$

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?

$$0$

$$90600.$

$$84000.$

$$73300.$