. Purchased land for $93,369. Paid $3,828 for seller's back property taxes. Paid a builder $299.230 to design and build the office building. Paid an excavation company $9,183 to grade and clear the land to make it suitable for building purposes. Paid a landscaping company $6,454 for trees and shrubs. Paid a lighting contractor $21,833 for outside lighting around the parking area and sidewalks. Paid $40.354 to have the parking lot paved. Paid a fence builder $12,902 to construct a security fence around the property. Based on the data above, determine the cost of the Land. Be sure to show your calculations in your rough work