The following payments and receipts are related to land, land improvements, and buildings acquired for use in a wholesale apparel business. The receipts are identified by

an asterisk.

a$.$ Architect's and engineer's fees for plans and supervision

b$.$ Cost of filling and grading land

c$.$ Cost of removing building purchased with land in $($e$)$

d$.$ Cost of paving parking lot to be used by customers

e$.$ Cost of real estate acquired as a plant site: Land $($$$346,000)$ and Building $($$$32,900)$

f$.$ Cost of repairing windstorm damage during construction

g$.$ Cost of repairing vandalism damage during construction

h$.$ Cost of trees and shrubbery planted

i$.$ Delinquent real estate taxes on property, assumed by purchaser

j$.$ Fee paid to attorney for title search

k$.$ Finder's fee paid to real estate agency

I. Interest incurred on building loan during construction

m $.$ Money borrowed to pay building contractor

n$.$ Payment to building contractor for new building

o$.$ Proceeds from insurance company for windstorm and vandalism damage

p$.$ Premium on one$-$year insurance policy during construction

q$.$ Proceeds from sale of salvage materials from old building

r$.$ Refund of premium on insurance policy $($ p $)$ canceled after $11$ months

Special assessment paid to city for extension of water main to the property

The following payments and receipts are related to land, land improvements, and buildings acquired for use in a wholesale apparel business. The receipts are identified by

an asterisk.

a$.$ Architect's and engineer's fees for plans and supervision

b$.$ Cost of filling and grading land

c$.$ Cost of removing building purchased with land in $($e$)$

d$.$ Cost of paving parking lot to be used by customers

e$.$ Cost of real estate acquired as a plant site: Land $($$$346,000)$ and Building $($$$32,900)$

f$.$ Cost of repairing windstorm damage during construction

g$.$ Cost of repairing vandalism damage during construction

h$.$ Cost of trees and shrubbery planted

i$.$ Delinquent real estate taxes on property, assumed by purchaser

j$.$ Fee paid to attorney for title search

k$.$ Finder's fee paid to real estate agency

I. Interest incurred on building loan during construction

m $.$ Money borrowed to pay building contractor

n$.$ Payment to building contractor for new building

o$.$ Proceeds from insurance company for windstorm and vandalism damage

p$.$ Premium on one$-$year insurance policy during construction

q$.$ Proceeds from sale of salvage materials from old building

r$.$ Refund of premium on insurance policy $($ p $)$ canceled after $11$ months

Special assessment paid to city for extension of water main to the property