ABC Corporation was incorporated on January 2,2016. The following items relate to the ABC's property and equipment transactions: Cost of land , which included an old apartment building appraised at 300,000--------3,000,000.Apartment building mortgage assumed including related interest due at the time of purchase 80,000.Deliquent property taxes assumed by the ABC 30,000.Payment to tenants to vacate the apartment building 20,000.Cost of razing the apartment building 40,000. Proceeds from sale of salvaged materials 10,000. Architects fee for new building 60,000. Building permit for new construction 40,000. Fee for title search 25,000. Survey before construction of new building 20,000. Excavation before construction of new building 100,000.Payment to building contractor 10,000,000. Assestment by city for drainage project 15,000. Cost of grading and leveling 50,000. Temporary quarters for construction crew 80,000. Temporary building for house tools and materials 50,000. Cost of changes during construction to make new building more energy efficient 90,000. Interest cost on specific borrowing incurred during construction 360,000. Payment of medical bills of employees accidentaly injured while inspecting building construction 18,000. Cost of paving driveway and parking lot 60,000. Cost of installing lights in parking lot 12,000. Premium for insurance on building during construction 30,000.Cost of open house party to celebrate opening of new building 50,000.Cost of windows broken by vandals distracted by the celebration 12,000. QUESTIONS: 1.)Cost of land_______ , 2.) Cost of building________,3.)Cost of Land Improvements_______,4)Amount that should be expensed when incurred______,5)Total depreciable property and equipment_____