Al Raud purchased an old farmland on the outskirts of Muscat as a factory site. Expenditure incurred in purchasing the land were as follows: purchase price, OMR 85,000; real estate broker’s commission, OMR 800; title fees, OMR 2,000; demolition of old farm building, OMR 2,700; draining, filling and grading, OMR 5,200; digging foundation for parking lot, OMR 1,500; laying and paving driveway, OMR 15,000; lighting, OMR 5,500; underground sprinklers and lighting systems, OMR 2,500. Compute the total cost of Land?

a. None of these

b. OMR 95,700

c. OMR 120,200

d. OMR 116,200