Rose Corp. purchased $78,000. Additionally, Rose paid title of $800, a commission of $7, 900, and back taxes due in the amount of $2,000. To ready the land for construction, Rose paid $7,000 to remove an unwanted building, $3,000 to level and grade the property, and $7,000 for paving. The cost of the company's land is ___, and the land improvements are ___. $88, 700; $17,000 $98, 700; $7,000 $78,000; $27, 700 $95, 700; $14,000