On 30 August 1995 Juan bought a rental property. The property cost $1,750,000. He consulted his accountant regarding the purchase and this advice cost him $700 in August 1995. In addition, he paid stamp duty of $52,000 in September 1995. Juan used a loan to acquire the property and paid $1,400 stamp duty on the loan in August 1995. The property was sold in September 2017 for $3,000,000. Costs associated with the sale included commission of $47,000 paid to the real estate agent who sold the property and advertising of $2,600. Both expenses were paid in September 2017. In December 1994 Juans next-door neighbour, Skinner, disputed the placement of the fence and considered that some of the land on Juans side of the fence was in fact his land. It cost Juan $39,000 in various fees and costs to prove that the fence was correctly placed. Skinner did not pay any of Juans costs. Juan incurred a fine of $10,000 imposed by the state government for breaching health and safety laws. Juan also incurred the following expenses in relation to the above property:

Interest on the loan over the ownership period totalled $95,000,

Insurance costs over the period of ownership costing $48,000,

Window on the first storey was repaired in 1999 at a cost of $800,

Rates and land tax of $24,000 were paid during ownership of the property,

Interest of $13,000 was paid since October 1996 when Juan obtained a personal loan to build on a new room at a cost of $93,000.

Required: Calculate Juans cost base for Capital Gains Tax purposes.