Rose Corp. purchased land for$76,000Additionally, Rose paid title insurance of

$100?, a commission of $7,200 and back taxes due in the amount of $8,000 To ready the land for?construction, Rose paid $5,000 to remove an unwanted?building$1,000 to level and grade the?property, and $7,000?

for paving. The cost of the?company's land is?_______, and the land improvements are?_______.

A.

$96,300?;

$12,000

B.

$91,300?;

$13,000

C.

$76,000?;

$28,300

D.

$97,300?;

$7,000