Question $18(3\mathrm{.}08$ points$)$

Prepsi Corp purchased land for $$180,000,$ clearing the land of debris costs $$17,000.$ title fees and attorney fees were $$3,000$ and $$7,000$ respectively. Advertising this new development was $$3,500$ and real estate brokerage fees were $$4,000.$

The acquisition cost of the land will be:

$$ a$)$ None of these answers is correct.

b$)211,000$

c$)204,000$

$$ d$)215,000$