Burke Company purchases land for $180,000 cash. Burke assumes and pays $5,000 in back property taxes due on the land. The title and attorney fees totaled $2,000. Burke has the land graded (leveled out) for $4,400. They paid $20,000 for paving of a parking lot. What amount does Burke record as the acquisition cost of the land? $180,000. $186,400. $191,400. $211,400