On January 6, Year 1, Sokolov Corporation purchased a tract of land for a factory site for $1,500,000. An existing building on the site was demolished and the new factory was completed on October 11, Year 1. Additional cost data are shown below:

Construction cost of new building	$	1,760,000
Real estate and attorney fees		15,400
Architect fees		138,000
Cost to demolish old building		133,200
Salvage recovery from old building		(11,000	)

Which of the following are the capitalized costs of the land and the new building, respectively?

A) $1,637,600 and $1,898,000

B) $1,515,400 and $2,020,200

C) $1,648,600 and $1,887,000

D) $1,500,000 and $2,035,600