A new NY Bank of America 54 story high skyscraper found under Decor / Misc. Decor, costs 0. It requires 51x73 metres for the base. You need a 64x64 lot and some empty space to fit the whole building. I left out the commercial centre at the bottom of the building because it probably would need 4x 64x64 lots to fit in, making it very impractical for the game.
NY Bank of America (MediaFire)