On March $1,2022,$ Whispering Winds Company acquired real estate on which it planned to construct a small office building, by paying $$90,000$ in cash. Ari old warehouse on the property was demolished at a cost of $$9,200$; the salvaged materials were sold for $$2,000.$ Additional expenditures before construction began included $$1,600$ attorney's fee for work concerning the land purchase, $$4,800$ real estate broker's fee, $$7,600$ architect's fee, and $$14,400$ to put in driveways and a parking lot.

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

Cost of land

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