请问LEVEL 1的一个题目

TEST 1 T70

请问这一题具体应该怎么做啊？多谢！

During 2006 Patrick Corporation acquired a piece of land on which to build a new manufacturing facility and incurred the following costs related the following costs related to the purchase:

Purchase price                  $200000

Brokerage fees                  $7500

Legal fees                      $5000

Tearing down old building         $15000

Property taxes                   $6500

Patrick capitalized cost of the land for accounting purposed is closest to:

A $209500

B $221500

C$227500

D$218500