Riverboat Adventures Pays $310,000 Plus $15,000 in Closing Costs to Buy

Multiple Choice

Riverboat Adventures pays $310,000 plus $15,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $35,000, a building appraised at $105,000, and paddleboats appraised at $210,000.
-Compute the cost that should be allocated to the land.

A) $32,500.
B) $93,000.
C) $140,000.
D) $97,500.
E) $31,000.