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:

$\backslash$table$[[$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,$18,000],[\backslash$table$[[$Cost of digging the ground to make$],[$room for basement$]],6,000],[$Construction costs,$\backslash$table$[[800,00],[0]]]]$

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

$223,000$

$229,000$

$205,000$

$218,000$