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Google LLC, a multinational technology company, follows the cost principle for its accounting practices. Consider the following scenario for the fiscal year ending December 31st, 2023:

Google made several significant purchases of tangible assets during the year, each with unique characteristics and costs:

1. Land Acquisition:
   • On January 1st, 2023, Google acquired a prime piece of land for the construction of a new data center. The land purchase price was $20,000,000. Additionally, Google incurred $500,000 in legal fees and $300,000 in land improvement costs (e.g., clearing, grading) to prepare the site for construction.
2. Building Construction:
   • On April 1st, 2023, Google began construction of the data center building on the acquired land. The total construction costs incurred during the fiscal year amounted to $50,000,000. These costs included materials, labor, and contractor fees.
3. Equipment Purchase:
   • Throughout the fiscal year, Google purchased various equipment for the data center operations. The total cost of equipment purchases was $30,000,000. This equipment included servers, networking hardware, and cooling systems necessary for the data center's infrastructure.

Google intends to capitalize all costs related to the land acquisition, building construction, and equipment purchases. Additionally, Google depreciates its tangible assets using the straight-line method over their estimated useful lives.

Based on the above information, calculate:

1. The total cost to be capitalized by Google LLC for the fiscal year ending December 31st, 2023, including land acquisition, building construction, and equipment purchases.
2. The depreciation expense Google LLC will recognize for the fiscal year ending December 31st, 2023, for the data center building and equipment purchases.
3. The total accumulated depreciation of the data center building and equipment as of December 31st, 2023.
4. The net book value of the data center building and equipment as of December 31st, 2023.

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