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These expenditures were incurred by Cheyenne Corp. in purchasing land: cash price $ 7 8 , 0 0 0 , assumed accrued taxes $ 3

These expenditures were incurred by Cheyenne Corp. in purchasing land: cash price $78,000, assumed accrued taxes $3,700, attorney's fees $2,400, real estate broker's commission $1,800, and clearing and grading $5,500. What is the cost of the land?
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