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Brunson Corp., a major US winery, begins construction of a new facility in Italy. Following are some of the costs incurred in conjunction with the start-up activities of the new facility:
Production equipment $815,000
Travel costs of salaried employees 40,000
License fees 14,000
Training of local employees for production and maintenance operations 120,000
Advertising costs 85,200
What portion of the organizational costs will be expensed?