a$.$ Fee paid to attorney for title search

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

Building $($to be demolished$)$

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

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

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

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

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

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

i$.$ Cost of filling and grading land

j$.$ Money borrowed to pay building contractor

k$.$ Cost of repairing windstorm damage during construction

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

m$.$ Cost of trees and shrubbery planted

n$.$ Cost of floodlights installed on parking lot

o$.$ Cost of repairing vandalism damage during construction

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

q$.$ Payment to building contractor for new building

r$.$ Interest incurred on building loan during construction

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

$600=$