[The following information applies to the questions displayed below.] Shahia Company bought a building for $76,000 cash and the land on which it was located for $114,000 cash. The company paid transfer costs of $17,000 ($3,000 for the building and $14,000 for the land). Renovation costs on the building before it could be used were $20,000. E8-3 Part 3 3. Determine the net book value of the property (land and building) at the end of year 2. Note: Amounts to be deducted should be indicated by a minus sign. Building Net book value of property at end of Year 2 Accumulated depreciation Land Net book value S