McArthur, Inc. plans to develop a shopping center. In the first quarter the following amounts were spent Acquisition of land $25,000 Surveys and legal fees 900 Land clearing 1,200 Fencing 4,000 Install lighting and signage 13,060 What amount should be recorded as the land improvements cost? O A. $5,200 O B. $17,060 O C. $2,100 OD. $6.100