19. On Feb. 1, 2010, Nelson Corporation purchased a parcel of land as a factory site for 200,000. An old building on the property was demolished, and construction began on a new building which was completed on November 1, 2010. Costs incurred during this period are below:

Demolition of old building20,000Architect fees35,000Legal fees for site investigation and purchase of land 5,000Construction costs 1,090,000The materials salvaged from the demolition were sold for10,000 Nelson should record the cost of the land and new building, respectively, as:

A. 215,000 and 1,115,000.B. 210,000 and 1,130,000.C. 210,000 and 1,125,000.D. 215,000 and 1,125,000.