An organization bought a land five years ago for $250,000. The organization spent and expensed for tax purposes $10,000 to clear the land and put in sewer and utility lines. If sold today, the land will bring in $300,000, net of all fees, commissions, and taxes. Since this organization already owns the site for a center they want to build, should any cost be attributed to the land? This is a for-profit organization.