2. Clair Company acquires a piece of land on which it intends to build a factory to produce its primary product. The land is listed for sale at $360,000, but Clair Company's real estate broker is able to negotiate a sales price of $300,000. The land contains an old office building that is razed at a cost of $25,000 ($29,000 in costs less $4,000 proceeds from salvaged materials). Clair Company pays a commission to the real estate broker of $25,000 and an attorney's fee of $3,000. On its statement of financial position at December 31, 2020, what amount will Clair Company record as the cost of the land? (2 points) $399.000 $325,000 $384.000 $353,000 aces the units-of-activity