El pasi inc. blught a machine for $350,000. They also incurred the following costs related to the machine purchase: sales tax, $20,000; shipping/insurance on the delivery of the machine $15,000; first year insurance on the machine $12,000; materials and labor incurred to build platform for machine, $25,000; cost to dry runs to be sure machine is properly functioning $15,000. What is the amount of the machine that should be capitalized? $385,000 $410,000 $425,000 $437,000