A Company Purchased Land on Which to Construct a New

A company purchased land on which to construct a new building for a cost of $250,000. Additional costs incurred were:
$\begin{array}{|l|r|}\hline \text { Real estate broker's commissions } & \$ 15,000 \\\hline \text { Legal fees incurred in purchase of the real estate } & 2,500 \\\hline \text { Landscaping } & 10,000 \\\hline \text { Expenses to remove old house located on land } & 3,000 \\\hline \text { Proceeds from selling materials salvaged from old house } & 1,000 \\\hline\end{array}$ What total dollar amount should be charged to land and what amount should be charged to the new building?