Given the following account balances at year end, compute the total intangible assets on the balance sheet of Vaughn Enterprises.

Vaughn Company acquires land for $85900 cash. Additional costs are as follows:

Removal of shed	$ 310
Filling and grading	1500
Salvage value of lumber of shed	100
Broker commission	1120
Paving of parking lot	10000
Closing costs	540

Vaughn will record the acquisition cost of the land as :

A. $87560.

B. $89270.

C. $89470.

D. $95900.