Tiber Corp. purchased land for $71,000. Additionally, Tiber paid title insurance of $300, a commission of $7,800, and back taxes due in the amount of $6,000. To ready the land for construction, Tiber paid $5,000 to remove an unwanted building, $5,000 to level and grade the property, and $5,000 for paving. The cost of the company's land is and the land improvements are