根据土地增值税法律制度的规定，下列各项中，属于房地产开发费用的是( )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id < 2187732 and id<>'2187732' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id > 2187732 and id<>'2187732' order by id asc limit 5