Ace Wholesale Motor Company purchases land for $$180,000$ cash. Ace agreed to pay $$5,000$ in accrued property taxes due on the land from the previous owner. The title and attorney fees totaled $$2,000.$ Ace has the land graded for $$4,400.$ They paid $$20,000$ for paving of a parking lot. What amount does Ace record as the cost for the land?

A$)$ $$211,400$

B$)$ $$186,400$

C$)$ $$180,000$

D$)$ $$191,400$