Lion 21 The cost of land does not include et ered ced out of Select one: a. special assessments. O b. costs of grading, filling, draining, and clearing. C. costs of improvements with limited lives. d. costs of removing old buildings. Flag question 22 Ahmad Company is constructing a building. Construction began in 2015 and the building was completed 31/12/2015. Ahmad Company made payments to the construction company of $1,500,000 on 1/7, $3,300,000 on 1/9, and $3,000,000 on 31/12. Average accumulated expenditures were d out of question Select one: a. $1,575,000 b. $7,800,000. C. $4,800,000 d. $1,850,000