3.On February 1, 2019, 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, 2019. Costs incurred during this period are listed below: Demolition of old building 20,000 Architect's fees 35,000 Legal fees for title investigation and purchase contract 5,000 Construction costs 1,090,000 (Salvaged materials resulting from demolition were sold for 10,000) Nelson should record the cost of the land and new building, respectively, as a. 225,000 and 1,115,000.1 b. 210,000 and 1,130,000. C. 210,000 and 1,125,000 d. 215,000 and 1,125,000