(2)Robin Company acquires a piece of land on which it intends to build a factory to produce its primary product. The land is listed for sale at $460, 000, but Robin Company’s real estate broker is able to negotiate a sales price of $420，000. The land contains an old office building that is razed at a cost of $25，000 ($29，000 in costs less $4，000 proceeds from salvaged materials). Robin Company pays a commission to the real estate broker of $23，000 and an attorney’s fee of $6，000. On its statement of financial position at December 31， 2014， what amount will Robin Company record as the cost of the land?