Using the Traditional or Building Cost Rate on Brand New

Using the traditional or building cost rate on brand new construction, how much should a 250 room hotel charge per night if construction costs were $21,400,000, land acquisition and improvement was $3,600,000, and FFE cost $5,000,000 (furniture/fixtures/equipment) :

A) They should charge $ 105.60 per room night
B) They should charge $ 120.00 per room night
C) They should charge $ 85.60 per room night
D) They should charge $ 100.00 per room night
E) None of the above are the correct answer