Sandhill Wholesale Motor Company purchases land foil $$220000$ cash. Sandhill assumes $$5600$ in property taxes due on the land. The title and attorney fees totaled $$2700.$ Sandhill has the land graded for $$4400.$ They paid $$21000$ for paving of a parking lot. What amount does Sandhill record as the cost for the land?

$$220000.$

$$232700.$

$$253700.$

$$227100.$