A company purchases a land with an old shed for OMR 80,000 cash. Additional costs made on land are as follows: Removal of shed OMR 400; salvage value of lumber of shed OMR 100; filling and grading of land OMR 1,000; broker commission OMR 2,400; paving of parking lot OMR 2,000; transfer cost OMR 800. How much is the cost of the land? a. OMR 80,000 b. OMR 84,700 c. OMR 86,500 d. OMR 84,500