Question $5063$:Enter number

James recently opened a new restaurant. His initial expenses are listed below:

Purchase building: $$100,000$

Advertising: $,$$$25,000$

Kitchen equipment: $$50,000$

All of these expenses were paid immediately.

The building can be easily resold for the full purchase price.

$$9,000$ of the advertising expenses are for print ads and radio spots that have already been printed$/$aired$.$ The remaining ads will be aired in future fiscal years. However, if all future ads are canceled, only $$5000$ will be refunded.

The kitchen equipment was purchased new, but the resale value is only $$35,000.$

How much of the total costs in this situation are sunk costs?