Current Attempt in ProgressOn March $1,2027,$ Blossom Company acquired real estate, on which it planned to construct a small office building, by paying $$86,000$ in cash. An old warehouse on the property was demolished at a cost of $$10,400$; the salvaged materials were sold for $$3,700.$Additional expenditures before construction began included $$2,100$ attorney's fee for work concerning the land purchase, $$5,200$ real estate broker's fee, $$8,100$ architect's fee, and $$14,100$ to put in driveways and a parking lot.$($a$)$Determine the amount to be recorded as the cost of the land.