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On March $1,2022,$ Windsor, Inc. acquired real estate, on which it planned to construct a small office building, by paying $$78,000$ in cash. An old warehouse on the property was demolished at a cost of $$10,100$; the salvaged materials were sold for $$2,100.$ Additional expenditures before construction began included $$1,300$ attorney's fee for work concerning the land purchase, $$4,600$ real estate broker's fee, $$7,300$ architect's fee, and $$13,300$ to put in driveways and a parking lot.

$($a$)$

Determine the amount to be recorded as the cost of the land.

Cost of land $