Land Is Purchased for $300,000

Land is purchased for $300,000.Back taxes paid by the purchaser were $8,500;total costs to demolish an existing building were $12,000 and the cost to clear the land was $22,000.The cost of paving the parking lot was $8,100.The cost of land is ________ and the cost of land improvements is ________.

A) $320,500;$30,100
B) $342,500;$8,100
C) $350,600;$0
D) $342,100;$8,500