On January 1, 2019, BigBen Purchased a Machine, Incurring the Expenditures

On January 1, 2019, BigBen purchased a machine, incurring the expenditures listed below. The machine had an estimated useful life of 10 years, and BigBen uses straight-line depreciation for its equipment. $$\begin{array} { | l | r | } \hline \text { Invoice cost of machine } & \$ 100,000 \\\hline \text { Shipping costs paid } & 15,000 \\\hline \text { Preparing concrete platform to support machine } & 10,000 \\\hline \text { Testing of machine prior to general use } & 30,000 \\\hline\end{array}$$ What amount should be capitalized as the cost of the machinery for 2019?

A) $100,000
B) $110,000
C) $115,000
D) $155,000