On March 1, 2022, Bramble Corp. acquired real estate, on which it planned to construct a small office building, by paying $81,000 in cash. An old warehouse on the property was demolished at a cost of $10,800; the salvaged materials were sold for $2,700. Additional expenditures before construction began included $1,600 attorneys fee for work concerning the land purchase, $5,200 real estate brokers fee, $7,600 architects fee, and $13,600 to put in driveways and a parking lot.

. (a) Determine the amount to be reported as the cost of the land.