On March $1,2022,$ Tamarisk, Inc. acquired real estate, on which it planned to construct a small office building, by paying $$82,000$ in cash. An old warehouse on the property was demolished at a cost of $$10,600$; the salvaged materials were sold for $$2,900.$ Additional expenditures before construction began included $$1,700$ attorney's fee for work concerning the land purchase, $$5,400$ real estate broker's fee, $$7,700$ architect's fee, and $$13,700$ to put in driveways and a parking lot.

$($a$)$

Determine the amount to be recorded as the cost of the land.

Cost of land $