Fresh Veggies, Inc. (FVi), purchases land and a warehouse for $430,000. In addition to the purchase price, FVI makes the following expenditures reloted to the acquisition: broker's commission, $23,000; titie insurance, $1,300; and miscellancous closing costs, $7,600. The warehouso is immediately demolished at a cost of $23,000 in anticipation of building a new warehouse. cermine the amount V should record as the cost of the land