On march 28, 2018, San Antonio outfitters purchased a tract of land with an existing building for $980,000. San Antonio paid $290,000 and signed a non-interest-bearing note requiring the company to pay the remaining $690,000 on march 28, 2020. an interest rate of 6% properly reflects the time value of money for this type of loan agreement. at what cost should san antonio outfitters capitalize the land at?