3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. The cost of landfill and clearing, $7,650 Delinquent real estate taxes on property, assumed by the purchaser, $6,830 A premium on a six-month insurance policy during construction, $5,540 Refund of one month's insurance premium because construction was completed early, ($700) An architect's fee on a building, $21,850 The cost of real estate purchased as a plant site (land $199,900, building $49,975), $249,875 A fee paid to a real estate agency for finding the property, $8,620 relating to the land purchase (see 8) The installation of fences around a property, $3,590 The cost of demolishing and removing the building on the plant site (see item 8), $10,830 Proceeds from the salvage of the demolished building, ($4,960) Interest paid during construction on money borrowed for construction, $12,700 The cost of parking lots and driveways, $18,550 The cost of trees that were planted (non-permanent in nature, to be replaced every 20 years), $13,930 Excavation costs fo