On January $1,$ Mitsu Company pays a lump sum amount of of $$2,800,000$ for land building one building two and land improvements one building one has no value and will be demolished building two will be an office and is appraised at $660,000$ with the useful life of $20$ years and a $$90,000$ salvage value land improvement one is valued at $$510,000$ and is expected to last another $17$ years with no savage value. The land is valued at $$1,830,000.$ The company also incur the following additional cost.