=+e. Architect’s and engineer’s fees for plans and supervision . . . . . . . . . 36,000

f. Cost of removing building purchased with land in

(b) . . . . . . . . . . . 10,000 g. Proceeds from sale of salvage materials from old building . . . . . . . . 3,000*

h. Cost of filling and grading land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,200