a$.$ Fee paid to attorney for title search

b$.$ Cost of real estate acquired as a plant site: Land

$$2,900$

Building $($to be demolished$)$

$310,400$

$29,500$

c$.$ Delinquent real estate taxes on property, assumed by purchaser

$17,500$

d$.$ Cost of tearing down and removing building acquired in $($b$)$

$4,900$

e$.$ Proceeds from sale of salvage materials from old building

$2,900**$

f$.$ Special assessment paid to city for extension of water main to the property

$11,600$

g$.$ Architect's and engineer's fees for plans and supervision

$42,700$

h$.$ Premium on one$-$year insurance policy during construction

$4,100$

i$.$ Cost of filling and grading land

$17,100$

j$.$ Money borrowed to pay building contractor

$727,800**$

k$.$ Cost of repairing windstorm damage during construction

$5,400$

I. Cost of paving parking lot to be used by customers

$14,700$

m$.$ Cost of trees and shrubbery planted

$8,800$

n$.$ Cost of floodlights installed on parking lot

$1,000$

o$.$ Cost of repairing vandalism damage during construction

$2,400$

p$.$ Proceeds from insurance company for windstorm and vandalism damage

$5,800*$

q$.$ Payment to building contractor for new building

$775,900$

r$.$ Interest incurred on building loan during construction

$36,500$

s$.$ Refund of premium on insurance policy $($h$)$ canceled after $11$ months