RL Enterprises purchases a parcel of land. The previous owners of the land owe both back taxes and a lien on the property. When determining the cost of the land, what must RL include in its calculation? the price paid for the land and the cost of the back taxes the cost of the back taxes and the cost of the lien the price paid for the land the price paid for the land, the cost of the back taxes, and the cost of the lien