Can you Please help with this MC? Thank You!

On February 1, 2020, Sudan Corp. purchased a parcel of land for $ 300,000 as a factory site. An old building on the property was demolished, and construction began on a new building which was completed on November 1, 2020. Costs incurred during this period are listed below:

Demolition of oldbuilding........................................................$25,000

Architect'sfees.........................................................................35,000

Legal fees for title investigation and purchase contract.............5,000

Constructioncosts....................................................................990,000

(Salvaged materials resulting from demolition were sold for $ 10,000.)

Sudan should record the cost of the land and new building, respectively, at

a) $ 330,000 and $ 1,015,000.

b) $ 315,000 and $ 1,030,000.

c) $ 315,000 and $ 1,025,000.

d) $ 320,000 and $ 1,025,000.