Ahlia Company acquires land for $172,000 cash. Additional costs are as follows: Removal of old storage $ 600 Filling and grading 3,000 Salvage value of old storage 240 Broker commission 2,060 Paving of parking lot 20,000 Closing costs 1,120 Ahlia will record the acquisition cost of the land as Select one: $178,540. $172,000 $177,060. $175,600