Please provide the correct answer to this general accounting problem using accurate calculations.

Winston Manufacturing purchased new production equipment for $145,000. The company paid $8,700 in sales taxes and $12,500 for delivery and installation of the equipment. The company also spent $3,200 on training employees to use the equipment, $850 for the first month's maintenance contract, and $1,800 on special safety features. What should Winston Manufacturing record as the cost of the new equipment? a) $156,550 b) $165,200 c) $168,000 d) $172,050