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A new and improved nonresidential property just sold for $ 2 3 5 , 0 0 0 . Direct construction costs were $ 1 2

 A new and improved nonresidential property just sold for $235,000. Direct construction costs were $126,000, and indirect costs were 15% of direct costs. Builder's over head and profit were 25% of total costs. What is the land value by extraction rounded to the nearest $5000. Calculate.

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