DeLong Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purch price, 73,000; broker's fees, 4,000; title search and other fees, 5,000; demolition of an old building on the property, 5,700; grading, 1,200; digging foundation for the road, 3,000; laying and paving driveway, 25,000; lighting 7,500; signs, 1,500. Determine the amount to be included in the Land account a. 88,900 O b. 98400 C. 90900 O d. 73000 7&page=7#