Swifty Company acquires land for $$85100$ cash. Additional costs are as follows:

Removal of shed $ $340$

Filling and grading $$1500$

Salvage value of lumber of shed $$150$

Broker commission. $$1160$

Paving of parking lot $$10000$

Closing costs. $$590$

Swifty will record the acquisition cost of the land as

$$ $$86850$

$$ $$88840$

$$ $$95100$

$$ $$88540$