Wildhorse Corp. purchased land as a factory site for $$338000.$ They paid $$12190$ to tear down two buildings on the land, and the salvage from these old buildings was sold for $$1500.$ Legal fees of $$930$ were paid for title investigation and making the purchase. Architect's fees were $$10430.$ Title insurance cost $$650,$ and liability insurance during construction cost $$650.$ Excavation costs were $$3440.$ A contractor was paid $$637000$ to construct the new building. An assessment made by the city for pavement was $$1740.$ Interest costs during construction were $$43200.$ The cost of the land should be recorded at

Select answer from the options below

$$350270.$

$$352860.$

$$354600.$

$$352010.$