Vega Clinic purchases land for $175,000 cash. The clinic assumes $1,500 in property taxes due on the land. The title and attorney fees totaled $1,000. Vega has "No Trespassing" signs posted for $2,200. What amount does Vega Clinic record as the cost for the land? a. $175,000 b. $176,500 c. $177,500 d. $179,700