Cost of acquisition for a building demolished and sold as land

DEAR FRIENDS,

  I WANT TO KNOW THE COST OF ACQUISITION IN THE FOLLOWING CASE:

A LAND WAS SOLD SEVEN YEARS BACK AND A HOUSE PROPERTY WAS PURCHASED TO CLAIM EXEMPTION FROM CAPITAL GAINS.

NOW, THAT BUILDING IS DEMOLISHED AND SOLD AS A LAND.

WHAT IS THE COST OF ACQUISITION IN THIS CASE?

   BUILDING VALUE + DEMOLISHING EXPS. 

KINDLY CLARIFY.

THANKS IN ADVANCE.