Acer Inc Plans to Develop a Shopping Center What Amount Should Be Recorded as the Land Improvements Cost

Acer Inc. plans to develop a shopping center. In the first quarter, they spent the following amounts: $$\begin{array} { | l | r | } \hline \text { acquisition of land } & \$ 15,000 \\\hline \text { Surveys and legal fees } & 600 \\\hline \text { Land clearing } & 200 \\\hline \text { Fencing } & 1,000 \\\hline \text { Install lighting and signage } & 860 \\\hline\end{array}$$ What amount should be recorded as the land improvements cost?

A) $1,200
B) $1,800
C) $1,860
D) $800