Brielle Phan, Attorney at Law incurred the following expenditures in connection with purchase of land and improvements made to it:

• Land  $346,150
• Real Estate Commissions Paid by Seller: $17,308
• Attorney’s Fee: $2250
• Cost of Razing Old Building: $48,075
• Proceeds Received from selling salvaged materials from razed building: $2760
• Cost of new parking lot: $3781
• Cost of Landscaping including new sprinkler system: $14,293
• Cost of installing perimeter fencing: $1020

(a)    What was the cost of the land on Ms Phan's law office books?

$

(b)   Does Land get depreciated?  ? Yes No

(c)    What was the cost of Land Improvements on Ms. Phan's law office books?          

$

(d)   Does Land Improvements get depreciated? ? Yes No