If you could show your work that would be great. So I understand how to get the answer. Thank you in advanced.

McArthur, Inc. plans to develop a shopping center. In the first quarter, the following amounts were spent: Acquisition of land $23,000 Surveys and legal fees 700 Land clearing 600 Fencing 3,000 Install lighting and signage 15,060 What amount should be recorded as the land improvements cost? O A. $3,600 O B. $18,060 O C. $1,300 O D. $4,300