Blue Spruce Company purchased land for $$114600$ with the intentions of constructing a new operating facility. The land purchase included a dilapidated building that was removed at a cost of $$15000.$ The only salvage value from this old building was some materials that were sold for proceeds of $$4400.$ Blue Spruce had paid surveying costs of $$1900$ and legal fees related to land transfer of $$6700.$ The new building was quickly constructed at a total cost of $$422300.$ Permits on the construction of this new facility totalled $$18400.$ Insurance premiums of $$9200$ are paid annually. The production manager is currently on$-$site facilitating the production start$-$up$.$ This manager has an annual salary of $$84800.$ What capital cost is assigned to the land?

$$125200$

$$133800$

$$123200$

$$114600$