Ted Khan owns Khan Development Inc. During $207,$ the following transactions took place:

Transaction A

Khan acquired a parcel of land for $$12,300,000($plus $2\%$ in real estate

commissions$).$ On closing, Khan paid $$46,300$ in legal fees as well as

$$24,200$ in back taxes owed on the property. The land would be used to

build new semi$-$detached and row townhouses. Immediately following the

purchase, Khan submitted a proposal to the municipality to rezone the

property to residential use. Legal fees and other admin costs

associated with the rezoning permits were $$68,000.$ Upon approval, Khan

completed grading and added new drainage that was required as part of

the approval. The total cost of this work was $$182,000.$

Transaction B

Khan also acquired another nearby parcel of land, already zoned as

residential for $$1,860,000.$ The land had two houses that were

inhabitable in their current state. Khan planned to use this site to

build their sales office and showrooms for the sites above. The land

had a fair value of $$1,580,000$ and the building value$($s$)$ were $$280,000.$

Khan demolished the buildings for a total of $$78,000.$ Khan incurred the

following expenditures when constructing the showrooms:

The building was completed and occupied on $30$ September $205.$

Transaction C

Khan purchased a variety of new tools, that will be required as part of

the construction of the properties. This included $2$ bobcats$/$diggers

that had a cost of $$580,000,$ and some other tools that added up to

$$48,000($inclusive of $$3,100$ of HST$).$ The diggers were shipped from the

United States for a total cost of $$4,700.$ Khan paid $$5,400$ in import

duties on these as well in addition to $$38,000$ in HST$.$

Requlred:

Determine the amounts to be capitalized for each of the above transactions. please provide answers according to the Image that I attached.