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A land site was acquired for $1399794. To acquire the land, a $53399 commission was paid to a real estate agent. Costs of $16210 were incurred to clear the land in preparation for construction of an office building. The foundation (basement) of the building was completed at a cost of $246174. At what amount should the land be reported on the balance sheet? Select one: 0 a. $1399794 O b. $1453193 o c. $1469403 o d. 51715577 Check