A company purchased land for HK$$80,000$ cash. Real estate brokers' comr was HK$$5,000$ and HK$$7,000$ was spent to demolish an old building on the before construction of a new building could start. The cost recorded for thSelect one:

a$.$ HK$$92,000.$

b$.$ HK$$80,000.$

C$.$ HK$$87,000.$

d$.$ HK$$85,000.$Next