McArthur, Inc. plans to develop a shopping center. In the first quarter, the following amounts were spent Acquisition of land $22,000 Surveys and legal fees 1,200 Land clearing 500 Fencing 2.000 Install lighting and signage 17,060 What amount should be recorded as the land improvements cost? O A. $3,700 OB. $2,500 O C. $19,060 D. $1,700