A company purchased land for $$75,000$ cash. Commissions of $$4,500,$ property taxes of $$5,000,$ and title insurance of $$900$ were also incurred. The $$5,000$ in property taxes includes $$4,000$ in back taxes paid by the company on behalf of the seller and $$1,000$ due for the current year after the purchase date. For what amount should the company record the land?

A$)$ $$83,500.$

B$)$ $$84,300.$

C$)$ $$84,400.$

D$)$ $$75,000.$