Can someone please help me with this question? Ill immediately upvote for a speedy response. Thanks!

Marlon Josephs is a sole trader who bought a piece of land from Anthony Wong for $90,000,000. Josephs incurred legal fees of $9,000,000 and site preparation cost of $6,000,000. He also paid a company $20,000 to maintain the property after the site was prepared. The accountant told Marlon Josephs that the total cost of the land was $105,000,000. Marlon Josephs disagrees and is asking for your advice regarding the cost of the land.

REQUIRED: Determine the cost of the land and explain to Marlon Josephs the basis for your conclusion, clearly highlighting capital and revenue expenditure.