On March 1, 2019, Pear Company (PC) had been renting its office building for several years and decided to have a new. office building constructed. On April 1, 2019, it acquired land with an abandoned warehouse on it for $100,000. Other costs Included: How much will be capitalized to "land" in fiscal 2019 ? A) $100,000 B) $102,400 C) $118,400 D) $124,000