Tiber Corp. purchased land for $74,000. Additionally, Tiber paid title insurance of $700, a commission of $7,600, and back taxes due in the amount of $3,000. To ready the land for construction, Tiber paid $5,000 to remove an unwanted building, $4,000 to level and grade the property, and $10,000 for paving The cost of the company's land isand the land improvements are A. $85,300; $19,000 O B. $74,000, $30,300 OC. S94.300:$10,000 O D. $90,300; $15,000