Current Attempt in Progress

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 reported as the cost of the land.

Cost of land $