Ramirez Company acquires land for $$240,000$ cash. Additional costs are as follows

Removal of shed $ $2,000$

Filling and grading $6,000$

Salvage value of lumber of shed $1,280$

Broker commission $4,520$

Paving of parking lot $40,000$

Closing costs $3,400$

Ramirez will record the acquisition cost of the land as

a$.$ $$254,640.$

b$.$ $$257,200.$

c$.$ $$255,920.$

d$.$ $$240,000.$