On March $1,2020,$ Windsor, Inc. acquired real estate on which it

planned to construct a small office building. The company paid

$$85,000$ in cash. An old warehouse on the property was razed at a

cost of $$10,100$; the salvaged materials were sold for $$3,100.$

Additional expenditures before construction began included $$1,500$

attorney$$s fee for work concerning the land purchase, $$4,900$ real

estate broker$$s fee, $$7,200$ architect$$s fee, and $$14,000$ to put in

driveways and a parking lot.$($a$)$ Determine the amount to be reported as the cost of the

land.Cost of land $$\_\_\_\_$