Smatter Corporation purchased land for a new building. Which of the following costs would not be included

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Question:

Smatter Corporation purchased land for a new building. Which of the following costs would not be included in the cost of the land?

A. Cost of new parking lot constructed on the land
B. Purchase price of the land
C. Brokerage commission paid to the real estate agent who handled the land transaction
D. Cost of demolishing an old garage located on the land