Tamarisk Corporation purchased a tract of unimproved land for $627,000. This land was improved and subdivided into building lots at an additional cost of $120,000. These building lots were all of the same size but owing to differences in location were offered for sale at different prices as follows: Group No. of Lots Price per Lot 1 21 $27,100 2 13 21,800 3 9 19,400 Operating expenses for the year allocated to this project total $69,000. Lots unsold at the yearend were as follows: Group 1 9 lots Group 2 3 lots Group 3 4 lots At the end of the fiscal year Tamarisk Corporation instructs you to arrive at the net income realized on this operation to date. (Do