On February 1, 2014, Nelson Corporation purchased a parcel of land as a factory site for $238,631. An old building on the property was demolished, and construction began on a new building which was completed on November 1, 2014. Costs incurred during this period are listed below:

Demolition of old building $23,185

Architect's Fees $32,860

Legal fees for title investigation and purchase contract $4,780

Construction Costs $1,258,406

Cost to fence property $5,293

What is the cost of any land improvements?