McArthur, Inc What Amount Should Be Recorded as the Land Improvements Cost

McArthur, Inc. plans to develop a shopping center. In the first quarter, the following amounts were spent: $$\begin{array} { | l | r | } \hline \text { Acquisition of land } & \$ 19,000 \\\hline \text { Surveys and legal fees } & 900 \\\hline \text { Land clearing } & 1100 \\\hline \text { Fencing } & 2000 \\\hline \text { Install lighting and signage } & 14,060 \\\hline\end{array}$$ What amount should be recorded as the land improvements cost?

A) $3100
B) $4000
C) $16,060
D) $2000