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C is corrent. Any cost involved in preparing land for its ultimate use (such as an office building site) is considered part of the cost of the land.  Before the land can be used as a building site, it must be purchased and the old building must be razed.  Therefore, the cost of the land is $64,000.

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Purchase price	$60,000
Legal fees	2,000
Demolition of old building	5,000
Sale of scrap	(3,000)
Cost of land	$64,000

Note that the proceeds from the sale of scrap is a reduction of the cost of the land, because it reduces the net cost of razing the old building. The other costs given in the problem are properly considered costs of completing the factory building.

Architects’ fees	$  8,000
Construction cost	350,000
Cost of building	$358,000

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A is incorrect. Any cost involved in preparing land for its ultimate use (such as an office building site) is considered part of the cost of the land.  Before the land can be used as a building site, it must be purchased and the old building must be razed.  Therefore, the cost of the land is $64,000.
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B is incorrect. Any cost involved in preparing land for its ultimate use (such as an office building site) is considered part of the cost of the land.  Before the land can be used as a building site, it must be purchased and the old building must be razed.  Therefore, the cost of the land is $64,000.
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D is incorrect. Any cost involved in preparing land for its ultimate use (such as an office building site) is considered part of the cost of the land.  Before the land can be used as a building site, it must be purchased and the old building must be razed.  Therefore, the cost of the land is $64,000.
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