Carlton purchases land for $$550,000.$ He incurs legal fees of $$10,000$ and broker's commission of $$28,000$ associated with the purchase. He subsequently incurs additional legal fees of $$25,000$ in having the land rezoned from agricultural to residential. He subdivides the land and installs streets and sewers at a cost of $$800,000.$ What is Carlton's basis for the land and the improvements?

a$.$ $$1,378,000$

b$.$ $$1,413,000$

c$.$ $$1,350,000$

d$.$ $$1,385,000$