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Fullerton Waste Management purchased land and a warehouse for $710,000. In addition to the purchase price, Fullerton made the following expenditures related to the acquisition:

Fullerton Waste Management purchased land and a warehouse for $710,000. In addition to the purchase price, Fullerton made the following expenditures related to the acquisition: brokers commission, $41,000; title insurance, $8,500; miscellaneous closing costs, $11,500. The warehouse was immediately demolished at a cost of $29,000 in anticipation of the building of a new warehouse.

Determine the amounts Fullerton should capitalize as the cost of the land and the BUILDING.

I found cost of land to be $800,000, but i cannot find cost of BUILDING, i tried $771,000 and $29,000, neither were correct for the building cost.

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