On March $1,2021,$ Kingbird Company acquired real estate on which it planned to construct a small office building. The company paid $$102,000$ in cash. An old warehouse on the property was razed at a cost of $$7,900$; the salvaged materials were sold for $$1,800.$

Additional expenditures before construction began included $$1,500$ attorney's fee for work concerning the land purchase, $$4,900$ real estate broker's fee, $$8,500$ architect's fee, and $$13,700$ to put in driveways and a parking lot.

Determine the amount to be reported as the cost of the land.

Cost of the land

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