Goldmark Inc. plans to develop a shopping center. In the first quarter, they spent the following amounts:

Acquisition of land

$$20,000$

Surveys and legal fees

$1,000$

Land clearing

$400$

Fencing

$1,200$

Install lighting and signage

$990$

What amount should be recorded as the land improvements cost?

a$.$

$$2,190$

b$.$

$$990$

c$.$

$$2,200$

d$.$

$$3,190$