On March 1, 2017, Westmorlan Company acquired real estate on which it planned to construct a small office building. The company paid $75,000 in cash. An old warehouse on the property was razed at a cost of $8,600; the salvaged materials were sold for $1,700. Additional expenditures before construction began included $1,100 attorneys fee for work concerning the land purchase, $5,000 real estate brokers fee, $7,800 architects fee, and $14,000 to put in driveways and a parking lot.

Instructions: Determine the amount to be reported as the cost of the land improvement.

(When writing your answer do not use commas or sign of the dollar. For example, if your answer is $1,500, write it as 1500)