Taylor Computer Services purchased a tract of land and contracted with a builder to build an office building, a parking lot, and landscaping. The following transactions resulted from the contractor's activities. Determine the total costs allocated to the land, building, and land improvements accounts.

Purchased land for $135,000

Paid a demolition company $40,000 to remove an old structure on the property

Paid $14,000 in delinquent taxes on the property

Paid the contractor $333,000 to design and build the office building

Paid $34,700 for fencing

Paid $39,500 for paving

Paid an electrical contractor $14,900 for outdoor lighting

Calculate:

a. Cost of land?

b. Cost of building?

c. Cost of land improvements?