21. Real Angus Steakhouse purchased land for $75,000 cash. They also incurred commissions of $4,500, property taxes of $5,000, and title insurance of $800. The $5,000 in property taxes includes $4,000 in back taxes paid by Real Angus on behalf of the seller and $1,000 due for the current year after the purchase date For what amount should Real Angus Steakhouse record the land? A. $83,500 B. $84,300 C. $85,300. D.$75,000