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The following expenditures were incurred by XYZ Company in purchasing land: cash price $90,000, accrued taxes $5,000, attorneys fees $4,500, real estate brokers commission $3,000,

The following expenditures were incurred by XYZ Company in purchasing land: cash price $90,000, accrued taxes $5,000, attorneys fees $4,500, real estate brokers commission $3,000, and clearing and grading $5,500. What is the cost of the land?

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