Amos, Inc. puchased land for $$55,000$ cash. They also incurred commissions of $$1,650,$ property taxes of $$6,000,$ and title insurance of $$500.$ The $$6,000$ in property taxes includes $$4,000$ in back taxes paid by Amos, Inc. on behalf of the seller and $$2,000$ due for the current year after the purchase date. Amos also paid a contractor $$10,000$ to tear down a dilapidated building on the property. The capitalized cos of the land is:

A$.$ $$61,150$

B$.$ $$73,150$

C $.$$ $71,150$

D$.$ $$70,650$