Wildhorse company acquires land for $75000$ cash. Additional costs are as follows.

Removal of shed $$400$

Filling and grading $1200$

Salvage value of lumber of shed $130$

Broker commission $1130$

Paving of parking lot $8500$

Closing costs $580$

Wildhorse will record the acquisition cost of the land as

$$76710$

$$78440$

$$75000$

$$78180$

whats another way to calculate it