Carla Vista Wholesale Motor Company purchases land for $$215000$ cash. Carla Vista assumes $$5200$ in property taxes due on the land. The title and attorney fees totaled $$2900.$ Carla Vista has the land graded for $$3500.$ They paid $$21000$ for paving of a parking lot. What amount does Carla Vista record as the cost for the land?

$$221400.$

$$215000.$

$$247600.$

$$226600.$