During the year, the following transactions occurred at Dark Rider Company:
|Purchased a new machine with a 5 year life||\$65,000|
|Paid shipping on the new machine||1,200|
|Paid for new tires on a company car||800|
|Purchased a used truck with a 3 year life||25,000|
|Replaced the carpeting in reception area of the company’s office||1,800|
What is the capitalized cost of assets that Dark Rider incurred during the year?