On January $15,2020,$ Super Accountants Corporation purchased a parcel of land as a factory site for $$200,000.$ An old building on the property was demolished, and construction began on a new building which was completed on October $18,2020.$ Costs incurred during this period are listed below:

$[[$Demolition of old building, $5,000]$

$[$Salvage value of old building,$10,000],$

$[$Architect$\text{'}$s fees, $23,000]$

$[$Legal fees for title and contract, $5,000$

$[$Cost of natural grass, $18,000]$

$[$Cost of digging the ground to make room for basemet, $6,000]$

$[$Construction costs,$800,000]$

How much is the cost of the new building to be shown in the balance sheet?

$842,000$

$829,000$

$818,000$

$824,000$