1. The cost of land typically includes the purchase price and all of the following costs except A)..

1. The cost of land typically includes the purchase price and all of the following costs except A) private driveways and parking lots.                                                                 B) assumption of any liens or mortgages on the property.                                  C) street lights, sewers, and drainage systems cost.                                         D) grading, filling, draining, and clearing costs.    

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