Required information Skip to question [The following information applies to the questions displayed below.] Shahia Company bought a building for $76,000 cash and the land on which it was located for $107,000 cash. The company paid transfer costs of $18,000 ($5,000 for the building and $13,000 for the land). Renovation costs on the building before it could be used were $25,000. 3. What would be the net book value of the property (land and building) at the end of year 2? (Amounts to be deducted should be indicated by a minus sign.