NEED HELP ASAP 10

Pine Company acquires land for $86,000 cash. Additional costs are as follows:

Removal of shed	$ 300
Filling and Grading	1,500
Salvage value of lumber of shed	120
Broker commission	1,130
Paving of parking lot	10,000
Closing costs	560

Pine will record the acquisition cost of the land as

		$89,610.
		$89,370.
		$87,690.
		$86,000.