Eal angus steakhouse purchased land for $75,000 cash. they also incurred commissions of $4,500, property taxes of $5,000, and title insurance of $800. the $5,000 in property taxes includes $4,000 in back taxes paid by real angus on behalf of the seller and $1,000 due for the current year after the purchase date. for what amount should real angus steakhouse record the land?

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