=+f. Delinquent real estate taxes on property, assumed by purchaser . . . 15,800 g. Premium on one-year insurance policy during construction . . . . . . . 4,200 h. Cost of filling and grading land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,500 i. Architect’s and engineer’s fees for plans and supervision . . . . . . . . . 18,000 j. Money borrowed to pay building contractor . . . . . . . . . . . . . . . . . . . 750,000*