On May 15, 2017, Blue Freight Company purchased a truck for \$78,000. Special modifications were made to the truck to accommodate a handicapped employee for \$3,500. In addition to the above, sales tax in the amount of \$4,075 and shipping costs of \$3,000 were paid. Unfortunately, at the end of June, the truck had a tire blow out that had to be replaced for \$1,000. What is the total amount of capitalized costs related to the truck that Blue Freight reported on its Balance Sheet at December 31, 2017?