Ariopolous Company Incurred the Following Expenses in Acquiring Manufacturing Equipment

Ariopolous Company incurred the following expenses in acquiring manufacturing equipment. $
Gross invoice price (includes GST) 99 000
Transportation costs to get the equipment to the factory (net of GST) 1 000
Special permit to allow a wide load on freeway (net of GST) 450
Twelve months insurance policy on the equipment (net of GST) 200
The equipment should be recorded in the company's books at:

A) $100 450.
B) $91 450.
C) $91 650.
D) $101 650.