purchased land and a building for 780000. in addition to this actual purchase amount, the total cost of the purchase included legal fees of 6800 , an appraisal fee of 3600 , a survey certificate of 4200 and GST of 39730. one cheque (no. 4772 ) for the total of the amount listed 834330 was issued to humboldt and lim , the appraisal determined that 40% of the total purchase price was for the land , while the rest was for the building