Stucki Holdings Corp. incurred the following expenditures:
$6,100 cost to replace the transmission in a company-owned vehicle; $21,600 cost of annual property insurance on the company’s production facilities; $12,800 cost to develop and register a design patent; $22,700 cost to add a security and monitoring system to the company’s distribution center; $600 cost to repair paint damage on a company-owned vehicle caused by normal wear and tear.
Which, if any, of these expenditures should be capitalized?